Software

Comarch: EU will extend OSS regulation to cross-border B2C and B2B goods movements by 2028

September 19, 2025. As part of its comprehensive reform “VAT in the Digital Age” (ViDA), the European Union is preparing a significant extension of the One-Stop-Shop (OSS) scheme. From July 2028, OSS reporting will be extended to cross-border movements of own goods for B2C e-commerce and B2B consignment stock arrangements, removing the need for multiple VAT registrations across the Union.

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A key element of the EU’s Single VAT Registration (SVR) initiative

The extension of the OSS is a core outcome of the Single VAT Registration initiative, one of three pillars introduced with the formal entry into force of ViDA on April 14, 2025. The aim is to enable vendors and intermediaries to manage their VAT obligations across the EU through a single registration in one Member State.

This will particularly benefit the following groups:

E-commerce sellers who store goods in multiple EU countries
Non-EU suppliers who register the OSS in their country of dispatch
B2B traders who use consignment stock arrangements, which will now be integrated into the OSS model
Timetable for implementation and technical milestones
October 2025: Start defining IT impacts and revise applicable implementing regulations
December 2025: disseminate updated Explanatory Notes
2026: Development and testing of technical and functional specifications
January 2027: Introduction of minor OSS changes, including harmonization of rules for distance selling and utility services
July 2028: Full go-live of OSS extension for own B2C and B2B goods movements

This timeline allows for phased onboarding and clarity on eligible transactions, including sales of goods on ships, planes and trains, zero-rated supplies and some exempt categories such as diplomatic missions.

What’s being dropped? Mandatory IOSS scrapped, but improvements coming

While the proposal for a mandatory Import One Stop Shop (IOSS) has been scrapped, new IOSS requirements are expected by March 2028, including:

More data sharing between platforms, traders and customs authorities
More detailed destination reporting
Platform liability for listing underlying sellers

Harmonization of reverse charge and phasing out of consignment stocks

In addition to the extension of the OSS, the reverse charge for non-established B2B transactions under Article 194 will become the default rule, albeit with flexibility for Member States. At the same time, consignment stock arrangements will be phased out by June 30, 2028, with traders switching to OSS reporting.

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