Commission Implementing Regulation (EU) 2026/1869

On 27 July 2026 the Commission adopted Implementing Regulation (EU) 2026/1869, amending Implementing Regulation (EU) 2020/194.

As part of the Single VAT Registration (SVR) pillar of ViDA, it introduces the new transfer of own goods scheme and harmonises further the rules and electronic reporting across all the VAT special schemes.

These changes apply in two stages. Some amendments to the registration data will apply as from 1 January 2027, and the main changes to the schemes and reporting obligations will apply as from 1 July 2028

Full text on EUR-Lex: http://data.europa.eu/eli/reg_impl/2026/1869/oj