Italy has approved legislation to implement the EU VAT in the Digital Age (ViDA) Directive, covering changes to the One-Stop Shop, Import One-Stop Shop and Single VAT Registration rules. The measures aim to simplify VAT compliance for cross-border sellers, online platforms and businesses operating within the EU.
Italy’s Council of Ministers approved a Legislative Decree on 28 October 2026 to implement the EU VAT in the Digital Age (ViDA) Directive (2025/516).
This follows Italy’s Department of Finance launching a public consultation on 22 June 2026 on draft legislation implementing parts of the EU VAT in the Digital Age (ViDA) Directive 2025/516.
The proposed rules cover the One-Stop Shop (OSS), Import One-Stop Shop (IOSS) and Single VAT Registration measures, affecting cross-border sellers, online platforms and businesses moving goods within the EU.
The approval followed consultations with the relevant parliamentary commissions under the European Delegation Law 2025 (Law No. 36 of 17 March 2026).
