On Mar. 25, 2025, EU CNCL issued Reg 2025/517 of Mar. 11, 2025 amending Reg 904/2010 re VAT administrative cooperation arrangements needed for the digital age.
The Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the EU, i.e. Apr. 14, 2025; Article 1 shall apply from this date.
Article 2 shall apply from Jul. 1, 2028; Article 3 shall apply from Jul. 1, 2029.
Article 4 shall apply from Jul. 1, 2030; Article 5 shall apply from Jul. 1, 2032.
On the same day, EU CNCL issued VAT rules for the digital age Directive, see #243584.
On Feb. 28, EU CNCL issued draft reg on cooperation in the digital era.
EU CNCL issued draft Regulation amending EU Regulation 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age.
Follows EC Dec. 2022 proposed measures to modernize EU VAT system, see #155965.
Purpose
Amendments seek to address the challenges that the platform economy poses to traditional sectors in terms of level playing field by enhancing the role of platforms.
In the collection of VAT, when those platforms facilitate the supply of short-term accommodation rental or passenger transport services, to ensure uniform approach.
Rules on the storage and exchange, through electronic means, of information that may help to effect a correct assessment of VAT, monitor the correct application of VAT.
Particularly on intra-Community transactions, and help authorities combat VAT fraud.
A central electronic VAT information exchange system (VIES) should be established.
The information on intra-Community transactions reported by the suppliers and acquirers in different Member States should be entered to VIES by each Member State.
The Committee of Permanent Representatives suggested EU CNCL adopts the draft.
Mar. 2025 Official Journal
On Mar. 25, 2025, EU CNCL issued Reg 2025/517 of Mar. 11, 2025 amending Reg 904/2010 re VAT administrative cooperation arrangements needed for the digital age.
The Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the EU, i.e. Apr. 14, 2025; Article 1 shall apply from this date.
Article 2 shall apply from Jul. 1, 2028; Article 3 shall apply from Jul. 1, 2029.
Article 4 shall apply from Jul. 1, 2030; Article 5 shall apply from Jul. 1, 2032.
On the same day, EU CNCL issued VAT rules for the digital age Directive, see #243584.
Regulators
EU CNCL
Entity Types
Auditor; Corp
Reference
OJ L, 3/25/2025; Reg 2025/517, 3/11/2025; Rp 15343/24, 2022/0409(CNS), Rp 6304/25, 2/28/2025; Citation: Reg 904/2010; Reg 2025/517;
