32025L0516#rec_31Council Directive (EU) 2025/516

Recital (31)

Member States interpret the place of supply of the facilitation service provided by the platforms to non-taxable persons differently. It is therefore necessary to clarify that rule and ensure a common criterion.

Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.