the Single VAT Registration (SVR) enables companies to register for VAT purposes for intra-Community transactions in just one EU Member State and to report and pay centrally there.
Context and application:
SVR is a further development of the existing one-stop shop (OSS) and import one-stop shop (IOSS) models. As part of ViDA, the scope will be significantly expanded from 2028, particularly for services via platforms and in cross-border trade. B2B-/B2C-trade.
Differentiation from related terms:
In contrast to the Multiple registration, where companies in several EU states have to be recognised for tax purposes, the SVR offers a single central point of contact. This reduces administrative work, especially for SMEs with cross-border business.
Example:
An Austrian online retailer sells products in seven EU countries. Instead of registering for VAT in each country, a single registration in Austria via the SVR system will be sufficient in future.
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