Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age ()
Definition: The proposed amendments to Regulation (EU) No 904/2010 aim to enhance Value Added Tax (VAT) administrative cooperation in response to the digital age. Key provisions include rules for electronic exchange of VAT information on goods and services, definitions aligned with Directive 2006/112/EC, requirements for taxable persons using special schemes, mandates for electronic submission of VAT returns, and the establishment of a central electronic system for VAT information exchange (CENTRAL VIES). The amendments also address data validity, accessibility, and cost-sharing among Member States, with significant changes phased in by 2030. LOST view: LV-Architecture Principles Identifier: http://data.europa.eu/eli/COM/2022/703 EIRA traceability: eira:BindingInstrumentRequirement ABB name: egovera:EuropeanLegalActForVATRequirement EIRA concept: eira:SolutionBuildingBlock Last modification: 28/03/2024 dct:title: ViDA proposal amending Regulation 904/2010 on VAT administrative cooperation arrangements dct:identifier: egovera:EliCOM2022703Requirement
eira:ABBeira:Non-bindingInstrumentRequirement
dct:modified18/03/2024
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/COM/2022/703
dct:titleCouncil Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age
dct:descriptionThe proposed amendments to Regulation (EU) No 904/2010 aim to enhance Value Added Tax (VAT) administrative cooperation in response to the digital age. Key provisions include rules for electronic exchange of VAT information on goods and services, definitions aligned with Directive 2006/112/EC, requirements for taxable persons using special schemes, mandates for electronic submission of VAT returns, and the establishment of a central electronic system for VAT information exchange (CENTRAL VIES). The amendments also address data validity, accessibility, and cost-sharing among Member States, with significant changes phased in by 2030.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/eli/reg/2025/517/oj/eng
skos:example
eira:concepteira:SolutionBuildingBlock
skos:noteThe proposed amendments to Regulation (EU) No 904/2010 aim to enhance Value Added Tax (VAT) administrative cooperation in response to the digital age. Key provisions include rules for electronic exchange of VAT information on goods and services, definitions aligned with Directive 2006/112/EC, requirements for taxable persons using special schemes, mandates for electronic submission of VAT returns, and the establishment of a central electronic system for VAT information exchange (CENTRAL VIES). The amendments also address data validity, accessibility, and cost-sharing among Member States, with significant changes phased in by 2030.
eira:viewLV-Binding Power and Jurisdiction