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European Union: Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 enters into force with grace period

Policy overview

Description

Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 enters into force with grace period

On 14 April 2025, the Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age entered into force with grace period. The amendments are part of the broader VAT in t…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
supranational
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2022-12-08
under deliberation

On 8 December 2022, the European Commission submitted a proposal for a Council Regulation amending …

2024-11-05
under deliberation

On 5 November 2024, the European Council reached an agreement on the proposed Regulation amending R…

2025-03-11
adopted

On 11 March 2025, the Council of the European Union adopted amendments to Regulation (EU) No. 904/2…

2025-04-14
in grace period

On 14 April 2025, the Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT ad…

2025-04-14
in force

On 14 April 2025, Article 1 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/201…

2028-07-01
in force

On 1 July 2028, the provisions of Article 2 of Council Regulation (EU) 2025/517 amending Regulation…

2029-07-01
in force

On 1 July 2029, Article 3 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 …

2030-07-01
in force

On 1 July 2030, Article 4 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 …

2032-07-01
in force

On 1 July 2032, the final provisions of Council Regulation (EU) 2025/517 amending Regulation (EU) N…