SERVICE · VAT
VAT in a digital and cross-border world
VAT is becoming digital and near real-time. With ViDA, the OSS/IOSS schemes and national real-time models, groups must be able to settle and report VAT correctly across EU countries — directly from the ERP system. Struktura makes sure your VAT setup keeps up with the requirements.
Last updated: 2026-06-25
What is changing in VAT handling?
VAT is becoming digital and near real-time. Where VAT used to be calculated periodically and reported in arrears, the EU is moving towards transaction-level reporting and mandatory e-invoicing. For groups this means VAT must be correct already in the ERP system — not first at the end of the quarter.
VAT in cross-border trade: OSS and IOSS
OSS (One Stop Shop) and IOSS (Import One Stop Shop) let companies settle VAT on sales to consumers in other EU countries via a single registration. With ViDA the principle of a single VAT registration for the whole EU is extended, reducing the need for local registrations in each country.
ViDA, CTC and real-time VAT
With ViDA and national CTC models, VAT data must be deliverable close to real time, country by country. That requires VAT codes, country setup and invoice formats to align across your subsidiaries. Struktura ensures the VAT setup in SAP, Business Central or your ERP keeps up with the requirements.
Frequently asked questions
What are OSS and IOSS?
OSS (One Stop Shop) and IOSS (Import One Stop Shop) are EU schemes that let you settle VAT on cross-border sales to consumers via one combined registration instead of one per country.
Do we have to register for VAT in every EU country?
Often yes today. One of ViDA’s aims is to reduce the need for local registrations through a single VAT registration for the whole EU — but the transition happens gradually towards 2030.
What is real-time VAT?
Real-time VAT covers models where VAT-relevant invoice data is sent to the authority in or near real time, rather than in a single periodic return.