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European Union: Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 including monthly IOSS import value reporting by VAT identification number enters into force

Policy overview

Description

Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 including monthly IOSS import value reporting by VAT identification number enters into force

On 14 April 2025, Article 1 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 entered into force. The Regulation replaces Article 17(1), point (e), thereby introducing a requirement for Member States to store data on VAT ident…

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…