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European Union: Council Directive (EU) 2025/516 amending Directive 2006/112/EC including VAT reporting requirements for Member States enters into force

Policy overview

Description

Council Directive (EU) 2025/516 amending Directive 2006/112/EC including VAT reporting requirements for Member States enters into force

On 31 December 2026, Member States must adopt and publish the laws, regulations and administrative provisions necessary to comply with Article 2 of Council Directive 2025/516 on VAT rules for the digital age. These provisions will serve to amend Dir…

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, European Commission submitted a proposal for a Directive as regards for the dig…

2024-11-05
under deliberation

On 5 November 2024, the Council of the European Union reached its general approach on measures rela…

2025-02-12
under deliberation

On 12 February 2025, the European Parliament passed the measures related to the EU's value-added ta…

2025-03-11
adopted

On 11 March 2025, the Council of the European Union adopted the Directive amending Implementing Reg…

2025-04-14
in grace period

On 14 April 2025, Article 1 of Council Directive (EU) 2025/516 amending Directive 2006/112/EC enter…

2026-12-31
in force

On 31 December 2026, Member States must adopt and publish the laws, regulations and administrative …

2027-01-01
in force

On 1 January 2027, Article 2 of Council Directive (EU) 2025/516 will enter into force. The said Art…

2028-07-01
in force

On 1 July 2028, Article 3 of Council Directive (EU) 2025/516 entered into force. The Directive prov…

2029-07-01
in force

On 1 July 2029, Article 4 of Council Directive (EU) 2025/516 enters into force. This provision repe…

2030-07-01
in force

On 1 July 2030, Article 5 of Council Directive (EU) 2025/516 will come into force. The scope of the…

2035-01-01
in force

On 1 January 2035, the Council Directive (EU) 2025/516 amending Directive 2006/112/EC under the VAT…