European Union: Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 establishing transitional VAT data exchange requirements
Description
Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 establishing transitional VAT data exchange requirements
On 1 July 2029, Article 3 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 entered into force. The amendment amends Article 21(2) to specify the VAT identification numbers to be collected for persons carrying out supplies of goods and services within the EU and the total value of these supplies to customers identified with VAT numbers issued by other Member States. These changes align the categories of data exchanged between Member States with the revised reporting obligations under the digital VAT reporting framework. The intention is to facilitate the functioning of the VIES central electronic system, which was introduced under the amended Directive 2006/112/EC.
Original sourceScope
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
2024-11-05
under deliberation
2025-03-11
adopted
2025-04-14
in grace period
2025-04-14
in force
2028-07-01
in force
2029-07-01
in force
2030-07-01
in force