32025L1539DIRadopted 2025-07-18

Council Directive (EU) 2025/1539

4 articles10 recitalsOfficial text on EUR-Lex →Legislative file 2023/0158(CNS) →

Articles

Recitals

Recital (1)It has been demonstrated that the use of the import one-stop shop (IOSS) scheme facilitates and guarantees increased VAT compliance in…
Recital (2)In order to protect tax revenues of Member States, suppliers or deemed suppliers not established in the Union and not availing themselves…
Recital (3)The conditions for appointing such a tax representative for the payment of VAT should be aligned with the conditions governing the…
Recital (4)Where the IOSS scheme is not used, the import VAT on eligible consignments is collected directly by the Member State of final destination…
Recital (5)Indirect customs representatives have a considerable role in the procedures for the importation of consignments. Although their task…
Recital (6)Under the measures to incentivise the use of the IOSS scheme introduced by this Directive, the supplier or deemed supplier is…
Recital (7)In accordance with the special arrangements as set out in Title XII, Chapter 7, of Council Directive 2006/112/EC the person liable for…
Recital (8)In accordance with the Joint Political Declaration of 28 September 2011 of Member States and the Commission on explanatory documents,…
Recital (9)Since the objective of this Directive, namely to advance the concept of a single VAT registration in the Union, can only be achieved at…
Recital (10)Directive 2006/112/EC should therefore be amended accordingly,

Text as published in the Official Journal; for the authentic version, see EUR-Lex.