o AS-IS o 2027-01-01 : SME and OSS systems change for "deemed supplier" (slide 10) o 2028-07-01 : OSS further changes for SVR and VIES Call-of-Stocks obsolete (slide 11) o 2030-07-01: DRR, Central VIES in production. VIES recapitulative statement obsolete. o 2033-07-01: Changes in communications between national tax administrations and other member states regarding OSS and SME; phasing out of legacy VIES (and VIES registration)