In part 4 of our newsletter series on the ‘VAT in the Digital Age’ reform, we deal with the so-called single VAT registration. The concept of a single VAT registration is based on a number of measures that are intended to eliminate the previous need for VAT registrations abroad. To achieve this, the One-Stop-Shop procedure and the rules on the reverse charge mechanism for B2B supplies by non-resident taxable persons in other EU Member States will be gradually extended as of 1 January 2027 and 1 July 2028. However, as is so often the case, the devil is in the detail. Member States are free to exercise options, and certain transactions will continue to require a registration abroad.