📌 一句话速览
欧盟发布 ViDA 第二阶段路线图：2027年起OSS/IOSS申报全面数字化；2028年起OSS系统从VAT延伸至关税实现一站式申报；最低标准税率从15%上调至17%。
🔍 深度解读
数字化申报要求所有OSS/IOSS申报通过API对接欧盟税务系统。OSS与关税合并后将实现一站式税务+关税平台。卢森堡（16%）、马耳他（18%）等低税率国家优势被削弱。
来源：欧盟委员会 ViDA 第二阶段路线图 | 2026年7月
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