European Union: Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 removing previous VAT data exchange procedures enters into force
Description
Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 removing previous VAT data exchange procedures enters into force
On 1 July 2032, the final provisions of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 entered into force. This date signifies the complete implementation of the Regulation. The measure entails the removal of provisions related to earlier VAT reporting procedures and thus marks the completion of the transition to the utilisation of the central VAT Information Exchange System (central VIES) for the exchange of information between Member States. Furthermore, it provides that the data necessary for VAT number validation and administrative cooperation will continue to be available through the new system.
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