On Mar. 25, 2025, EU CNCL issued Reg 2025/518 of Mar. 11, 2025 amending Reg 282/2011 as regards information requirements for certain VAT schemes.
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, and shall apply from Jul. 1, 2028.
On the same day, EU CNCL issued VAT rules for the digital age Directive, see #243584.
On Feb. 28, EU CNCL issued changes for certain VAT schemes.
EU CNCL issued draft Implementing Regulation amending Implementing Regulation 282/2011 as regards information requirements for certain VAT schemes.
Follows EC Dec. 2O22 proposed measures to modernize EU VAT system, see #155965.
Purpose
Specification of the term facilitate to provide taxable persons with legal certainty.
On whether the deemed-supplier rule applies to them if they facilitate the supply of short-term accommodation rental services/passenger transport services by road.
Through the use of an electronic interface e.g., marketplace, platform, or portal.
Some providers, including those providing listing/advertising of such services, should be clearly excluded from the rule because they don't compete with non-digital sectors.
The Committee of Permanent Representatives suggested EU CNCL adopts the draft.
Mar. 2025 Official Journal
On Mar. 25, 2025, EU CNCL issued Reg 2025/518 of Mar. 11, 2025 amending Reg 282/2011 as regards information requirements for certain VAT schemes.
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, and shall apply from Jul. 1, 2028.
On the same day, EU CNCL issued VAT rules for the digital age Directive, see #243584.
Regulators
EU CNCL
Entity Types
Auditor; CNSM; Corp
Reference
OJ L, 3/25/2025; Reg 2025/518, 3/11/2025; Rp 15344/24, 2022/0410(NLE), Rp 6304/25, 2/28/2025; Reg 282/2011; Citation: Reg 2025/518; Reg 282/2011;
