Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards…

as it stood on 2025-07-18, permalink: /eu-eurlex/32025l1539/2025-07-18--87cea407d8d46e335d06c7d9333a3e546edc3fcf91a06315ff59720c3ae7ad53

Official publisher wording state selected for 2025-07-18. This is the consolidated version dated 2025-07-18. Its interval on Lex's publisher-version axis is publisher version 2025-07-18 → latest held; that is not a claim about entry into force or application.

Text included, per-article reading view. Deterministic extraction of the verbatim retrieved document; each displayed provision carries its own hash and anchor. © European Union, 1998-2026. Reuse permitted with attribution under Commission Decision 2011/833/EU. Consolidated texts have no legal effect; only acts published in the Official Journal are authentic.

Outline, 4 provisions

art_1 art_2 art_3 art_4

art_1 #art_1

Article 1

Directive 2006/112/EC is amended as follows:

(1)

Article 201 is replaced by the following:‘Article 2011. On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.2. By way of derogation from paragraph 1 of this Article, the supplier or, where applicable, the deemed supplier in accordance with Article 14a(1), making distance sales of goods imported from third territories or third countries that would be eligible for the special scheme set out in Title XII, Chapter 6, Section 4, shall be the person liable to pay the import VAT.3. Where the supplier or the deemed supplier referred to in paragraph 2 of this Article is not established in the Community but in a third country with which neither the Union nor the Member State of importation has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU(1) and Regulation (EU) No 904/2010, that supplier or deemed supplier shall appoint a tax representative in the Member State of importation as the person liable for payment of import VAT.4. Where the importation of goods is exempted in accordance with Article 143(1), point (ca), paragraph 3 of this Article shall not apply.(1) Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1, ELI: http://data.europa.eu/eli/dir/2010/24/oj).’;"

(2)	the following article is inserted:‘Article 201aWithout prejudice to Article 201(2) and (3), and where the persons liable for payment of import VAT fail to fulfil their tax obligations under those paragraphs, Member States may allow, according to conditions and procedures to be laid down by them, the customer to pay the import VAT which is due by those persons.’;

(3)	Article 204, paragraph 1 is amended as follows:(a)the second subparagraph is replaced by the following:‘Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists with the country in which that taxable person is established or has their seat, relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010, Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.’;(b)the following subparagraph is added:‘By way of derogation from the first and second subparagraph of this paragraph, where a taxable person is required to appoint a tax representative in accordance with Article 201(3), that taxable person shall appoint a tax representative as the person liable for payment of VAT on distance sales of goods imported from third territories or third countries that would be eligible for the special scheme set out in Title XII, Chapter 6, Section 4.’;
(a)	the second subparagraph is replaced by the following:‘Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists with the country in which that taxable person is established or has their seat, relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010, Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.’;
(b)	the following subparagraph is added:‘By way of derogation from the first and second subparagraph of this paragraph, where a taxable person is required to appoint a tax representative in accordance with Article 201(3), that taxable person shall appoint a tax representative as the person liable for payment of VAT on distance sales of goods imported from third territories or third countries that would be eligible for the special scheme set out in Title XII, Chapter 6, Section 4.’;

(3)

Article 204, paragraph 1 is amended as follows:(a)the second subparagraph is replaced by the following:‘Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists with the country in which that taxable person is established or has their seat, relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010, Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.’;(b)the following subparagraph is added:‘By way of derogation from the first and second subparagraph of this paragraph, where a taxable person is required to appoint a tax representative in accordance with Article 201(3), that taxable person shall appoint a tax representative as the person liable for payment of VAT on distance sales of goods imported from third territories or third countries that would be eligible for the special scheme set out in Title XII, Chapter 6, Section 4.’;

(a)

the second subparagraph is replaced by the following:‘Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists with the country in which that taxable person is established or has their seat, relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010, Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.’;

(b)

the following subparagraph is added:‘By way of derogation from the first and second subparagraph of this paragraph, where a taxable person is required to appoint a tax representative in accordance with Article 201(3), that taxable person shall appoint a tax representative as the person liable for payment of VAT on distance sales of goods imported from third territories or third countries that would be eligible for the special scheme set out in Title XII, Chapter 6, Section 4.’;

(4)	in Article 205, the following paragraph is added:‘In addition, in the situations referred to in Article 201(2) and (3), Member States may provide that a person other than the customer and the person liable for payment of VAT is to be held jointly and severally liable for payment of import VAT.’;

(5)

the following article is inserted:‘Article 205aBy 31 March 2032, the Commission shall, based on the information provided by Member States, present to the Council an evaluation report on the functioning of Article 201(2), (3) and (4), Article 201a, Article 204(1), fourth subparagraph, and Article 205, second paragraph, including their impact on the functioning of the internal market, and assess the need of maintaining Article 201a and Article 205, second paragraph, and if deemed necessary, make an appropriate legislative proposal.’;

(6)	Title XII, Chapter 7, is deleted.

art_2 #art_2

Article 2

Member States shall adopt and publish, by 30 June 2028, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 July 2028.

When Member States adopt those measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

art_3 #art_3

Article 3

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

art_4 #art_4

Article 4

This Directive is addressed to the Member States.

Provenance and validity dates, identifier, hash

as of	2025-07-18 → this publisher state was selected
publisher state	publisher version 2025-07-18 → latest held publisher-asserted
type	DIR Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
language	en
published	2025-07-18
lex_id	eu-eurlex:32025l1539:2025-07-18--87cea407d8d46e335d06c7d9333a3e546edc3fcf91a06315ff59720c3ae7ad53
record sha256	b59ef5b545a564219cf933b8ad011164cc14836269925f1262afc106c5a09d51

New here? What am I looking at?

This is an official consolidated text: the original act with later amendments merged by EUR-Lex for the date shown above.

The consolidation date is not an entry-into-force or application date. It identifies a publisher wording state. The authentic legal acts remain those published in the Official Journal; Lex preserves the consolidated wording, source and hashes as a reading and comparison aid.

Each displayed provision carries its own hash so you can verify that Lex served the indexed text unchanged, here is how.

timeline

tier	A, publisher-supplied consolidated wording-state dates
history begins	publisher
index built	2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691
stamp signature	valid (ECDSA-P256)