Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 397 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1) For the proper functioning of the deemed-supplier model, for electronic interfaces such as marketplaces, platforms, portals or similar means that facilitate the supply of short-term accommodation rental services or passenger transport services by road, as referred to in Article 28a of Directive 2006/112/EC, it is necessary to specify certain elements of the rule.

(2) It is necessary to define the term ‘facilitate’ in order to provide taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of short-term accommodation rental services or passenger transport services by road with legal certainty as to whether the deemed-supplier rule applies to those taxable persons. Certain providers, including those that provide the listing or advertising of such services, should be explicitly excluded from the rule because they do not enter into direct competition with traditional, non-digital sectors.

(3) Taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of short-term accommodation rental services or passenger transport services by road should not be held responsible for payment of any value added tax (VAT) due when they act on information provided by the underlying supplier, if those taxable persons can demonstrate that they could not reasonably have known that that information was incorrect.

(4) For the purpose of determining the place of supply of a facilitation service provided to a non-taxable person through the use of an electronic interface such as a marketplace, platform, portal or similar means, taxable persons should be able to easily identify the status of the recipient of the facilitation service. In order to facilitate such identification and to reduce the administrative burden on taxable persons, a taxable person should regard the recipient of the facilitation service as a taxable person where an identification number for VAT purposes is provided and as a non-taxable person where no such number is provided, unless that taxable person has information to the contrary.

(5) It should be clarified that, with regard to short-term accommodation rental services and passenger transport services by road, the special scheme for small enterprises provided for in Directive 2006/112/EC can apply only to the taxable person deemed to have supplied those services.

(6) A one-stop shop (‘OSS’) simplification scheme for taxable persons making cross-border transfers of certain own goods was introduced into Directive 2006/112/EC by Council Directive (EU) 2025/516 (2). In order to implement that specific scheme in the overall framework of the VAT special schemes provided for in Title XII, Chapter 6, of Directive 2006/112/EC, specific rules pertaining to VAT identification, conditions for exclusion, VAT returns and record-keeping obligations should be set out in Council Implementing Regulation (EU) No 282/2011 (3).

(7) As the OSS simplification scheme introduced is comprehensive and encompasses cross-border movements of goods covered by call-off stock arrangements, those arrangements have been removed from Directive 2006/112/EC. The implementing provisions pertaining to call-off stock arrangements are no longer required and should therefore be deleted from Implementing Regulation (EU) No 282/2011.

(8) Under Article 242a of Directive 2006/112/EC, taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods or services to a non-taxable person within the Community in accordance with Title V of that Directive are obliged to keep records of those supplies. However, information is required only in respect of supplies of goods or services that are facilitated by the electronic interface and is not required in cases where the deemed-supplier rule applies. In order to support the fight against VAT fraud, such information relating to underlying suppliers should also be included in the mandatory set of information to be kept by deemed suppliers who are registered to use the special OSS simplification schemes. Those additional data elements should allow for a comparison of information reported by platforms with payment data on cross-border transactions available in the central electronic system of payment information established pursuant to Chapter V, Section 2, of Council Regulation (EU) No 904/2010 (4), which entered into force on 1 January 2024.

(9) Following the introduction into Directive 2006/112/EC of an obligation for taxable persons transferring goods of another taxable person to inform the owner of the goods that their goods are being or will be transferred, it should be clarified which specific data are to be communicated to the owner of the goods.

(10) The elements of Directive 2006/112/EC which require amendments to Implementing Regulation (EU) No 282/2011 are to be transposed by Member States into national legislation by 30 June 2028. Therefore, it is necessary for the amendments to that Regulation to be applicable from 1 July 2028.

(11) Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) No 282/2011 is amended as follows:

(2) in Article 13a, the introductory wording is replaced by the following: ‘The place where a non-taxable legal person is established, as referred to in Article 54(1), second subparagraph, Article 56(2), first subparagraph, and Articles 58 and 59 of Directive 2006/112/EC, shall be:’

(3) in Article 18(2), the second subparagraph is replaced by the following: ‘However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services, or of services under Article 54(1), second subparagraph, of Directive 2006/112/EC, may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated their individual VAT identification number to the supplier of those services.’

(4) in Article 23, paragraph 2 is replaced by the following: ‘2.   Where, in accordance with Article 54(1), second subparagraph, and Articles 58 and 59 of Directive 2006/112/EC, a supply of services is taxable at the place where the customer is established, or, in the absence of an establishment, where the customer has their permanent address or usually resides, the supplier shall establish that place based on factual information provided by the customer, and verify that information by normal commercial security measures such as those relating to identity or payment checks.’

(5) in Article 24b, first paragraph, the introductory wording is replaced by the following: ‘For the application of Article 54(1), second subparagraph, or Article 58 of Directive 2006/112/EC, where the activities are streamed or otherwise made virtually available to a non-taxable person, or where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:’

(6) in Article 24d, paragraph 1 is replaced by the following: ‘1.   Where a supplier supplies a service under Article 54(1), second subparagraph, of Directive 2006/112/EC, or a service listed in Article 58(1) of that Directive, the supplier may rebut a presumption referred to in Article 24a or Article 24b, first subparagraph, point (a), (b) or (c), of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is established, has their permanent address or usually resides elsewhere.’

(7) in Article 24f, the introductory wording is replaced by the following: ‘For the purpose of applying the rules in Article 54(1), second subparagraph, or Article 58 of Directive 2006/112/EC and fulfilling the requirements of Article 24b, first subparagraph, point (d), or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:’

(9) in Article 54a, the following paragraph is added: ‘3.   This Section shall cease to apply on 30 June 2029.’

(12) in Chapter XI, Section 2, the heading is replaced by the following: ‘Section 2

(14) in Article 57d, the following paragraph is added: ‘3.   Where a taxable person informs the Member State of identification that they intend to make use of the transfer-of-own-goods scheme, that special scheme shall apply as from the first day of the following calendar month. However, where the first transfer of goods to be covered by the transfer-of-own-goods scheme takes place before the date referred to in the first subparagraph, that special scheme shall apply from the date of that first transfer, provided that the taxable person informs the Member State of identification of the commencement of their activities to be covered by the special scheme no later than the tenth day of the month following that first transfer.’

(15) in Article 57e, the following paragraph is added: ‘The Member State of identification shall identify the taxable person using the transfer-of-own-goods scheme by means of that taxable person’s VAT identification number referred to in Articles 214 and 215 of Directive 2006/112/EC.’

(17) in Article 57g, the following paragraph is added: ‘3.   A taxable person using the transfer-of-own-goods scheme may cease to use that special scheme regardless of whether that taxable person continues to transfer goods which can be eligible for that special scheme. The taxable person shall inform the Member State of identification at least 15 days before the end of the calendar month prior to that in which that taxable person intends to cease the use of the special scheme. Cessation shall be effective as of the first day of the next calendar month. VAT obligations relating to transfers of own goods arising after the date on which the cessation became effective shall be discharged directly with the tax authorities of the Member States from and to which goods have been dispatched or transported.’

(19) Article 58a is replaced by the following: ‘Article 58a A taxable person using a special scheme who has, for a period of two years, made no supplies of goods or services or no transfers of own goods covered by that special scheme shall be assumed to have ceased their taxable activities within the meaning of Article 363, point (b), Article 369e, point (b), Article 369r(1), point (b), Article 369r(3), point (b), or Article 369xe, point (b), of Directive 2006/112/EC. That cessation shall not preclude the use of a special scheme if that taxable person recommences their activities covered by any special scheme provided for in Title XII, Chapter 6, of that Directive.’

(21) Article 58c is replaced by the following: ‘Article 58c A taxable person who has been excluded from the non-Union scheme, the Union scheme or the transfer-of-own-goods scheme shall discharge all VAT obligations relating to supplies of goods or services, or transfers of own goods, arising after the date on which the exclusion became effective directly with the tax authorities of the Member State of consumption concerned or the Member States from and to which the goods have been dispatched or transported.’

(23) Article 59a is replaced by the following: ‘Article 59a Where a taxable person using a special scheme has supplied no goods or services in any Member State of consumption under that special scheme or made no transfers of own goods under the transfer-of-own-goods scheme during a return period and has no corrections to make in respect of previous VAT returns, the taxable person, or the intermediary acting on their behalf shall submit a VAT return indicating that no supplies or transfers have been made during that period (a nil-VAT return).’

(24) Article 60a is replaced by the following: ‘Article 60a The Member State of identification shall remind, by electronic means, taxable persons, or intermediaries acting on their behalf, who have failed to submit a VAT return under Article 364, 369f, 369s or 369xf of Directive 2006/112/EC of their obligation to submit such a VAT return. The Member State of identification shall issue the reminder on the tenth day following that on which the return should have been submitted, and shall inform the other Member States by electronic means that a reminder has been issued. Any subsequent reminders and steps taken to assess and collect the VAT shall be the responsibility of the Member State of consumption concerned or the Member States from and to which the goods have been dispatched or transported. Notwithstanding any reminders issued and any steps taken by a Member State of consumption or Member States from and to which the goods have been dispatched or transported, the taxable person or the intermediary acting on their behalf shall submit the VAT return to the Member State of identification.’

(25) Article 61 is replaced by the following: ‘Article 61

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 July 2028.

However, Article 1, points (2) to (7), shall apply from the entry into force of this Regulation.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 11 March 2025.

For the Council The President A. DOMAŃSKI

(1) OJ L 347, 11.12.2006, p. 1, ELI: http://data.europa.eu/eli/dir/2006/112/oj.

(2) Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age (OJ L, 2025/516, 25.3.2025, ELI: http://data.europa.eu/eli/dir/2025/516/oj).

(3) Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2011/282/oj).

(4) Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1, ELI: http://data.europa.eu/eli/reg/2010/904/oj).