Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes

1 For the application of Article 28a of Directive 2006/112/EC, the term “facilitates” means the use by a taxable person of an electronic interface to allow a customer and a supplier offering supplies, within the Union, of short-term accommodation rental services or passenger transport services by road through the electronic interface to enter into contact, which results in a supply of such services through that electronic interface.

2 A taxable person shall not be considered to facilitate a supply of short-term accommodation rental services or passenger transport services by road where all of the following conditions are met: (a) that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made; (b) that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payments made; (c) that taxable person is not, either directly or indirectly, involved in the provision of that supply.

3 Article 28a of Directive 2006/112/EC shall not apply to a taxable person who only provides one or more of the following: (a) the processing of payments in relation to the supply of short-term accommodation rental services or passenger transport services by road; (b) the listing or advertising of short-term accommodation rental services or passenger transport services by road; (c) the redirecting or transferring of customers to other electronic interfaces where short-term accommodation rental services or passenger transport services by road are offered for sale, without any further intervention in the supply.

4 Notwithstanding paragraph 1 of this Article, Article 28a of Directive 2006/112/EC shall not apply to a taxable person who provides the means by which the cost of passenger transport services by road can be shared between the user and the person providing the transport.

For the application of Article 28a(1) of Directive 2006/112/EC, the taxable person supplying the services shall provide their identification number for VAT purposes or the identification number allocated to them in accordance with Article 362 or 369d of that Directive, as referred to in Article 28a(1), point (a), of that Directive, and the declaration referred to in Article 28a(1), point (b), of that Directive to the taxable person facilitating the supply only once, unless there is a change in their activity as a taxable person. Where a passenger transport service by road takes place in more than one Member State, the taxable person supplying the service shall provide to the taxable person facilitating the supply the identification number for VAT purposes allocated to them by each Member State in which the transport takes place, or the identification number allocated to them in accordance with Article 362 or 369d of Directive 2006/112/EC.

For the application of Article 28a of Directive 2006/112/EC, where, on the basis of information provided by the person supplying the underlying services, a taxable person does not act as the deemed supplier, that taxable person shall not be held liable for the payment of the VAT due where it is subsequently found that that taxable person should have been deemed to be the supplier, provided that all of the following conditions are met: (a) the taxable person is dependent on information provided by the supplier of the services; (b) the information provided by the supplier of the services is erroneous; (c) the taxable person can prove that they did not and could not reasonably have known that that information was erroneous.

For the purpose of determining the place of supply of a facilitation service as referred to in Article 46a of Directive 2006/112/EC, the taxable person shall regard the person to whom that service was supplied as a non-taxable person where that person to whom that service was supplied does not provide a VAT identification number, unless that taxable person has information to the contrary.

The exemptions laid down in Article 98(2), and Articles 371, 378, 379 to 386 and 388 to 390c of Directive 2006/112/EC shall still apply where the taxable person facilitating the supply of services is deemed to have received and supplied those services themselves under Article 28a of that Directive.

Where a taxable person is deemed to have received and supplied the services referred to in Article 28a of Directive 2006/112/EC themselves, the supply of those services may be subject to the special scheme provided for in Title XII, Chapter 1, of that Directive if that taxable person meets the conditions for that special scheme. The supply of the services referred to in Article 28a of Directive 2006/112/EC provided to a taxable person who is deemed to have received and supplied those services themselves shall not be subject to the special scheme provided for in Title XII, Chapter 1, of that Directive.’

1 The supply of services of intermediaries as referred to in Article 46 of Directive 2006/112/EC shall cover the services of intermediaries acting in the name of and on behalf of the recipient of the services procured and the services performed by intermediaries acting in the name of and on behalf of the provider of the services procured.

2 For the purposes of Article 46a of Directive 2006/112/EC, the term “facilitation service” means a service supplied by a taxable person to either a customer or a supplier, or to both, through the use of an electronic interface such as a marketplace, platform, portal or similar means, thereby allowing the customer and the supplier to enter into contact which results in a supply of goods or services through that electronic interface. A facilitation service as referred to in the first subparagraph shall be regarded as distinct and independent from the goods or services that the taxable person is deemed to supply.

3 A taxable person shall not be considered to supply a facilitation service where all of the following conditions are met: (a) that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made; (b) that taxable person is not, either directly or indirectly, involved in authorising a charge to the customer in respect of the payment made; (c) that taxable person is not, either directly or indirectly, involved in the provision of that supply.

4 Article 46a of Directive 2006/112/EC shall not apply to a taxable person who only provides one or more of the following: (a) the processing of payments in relation to the supply; (b) the listing or advertising of goods or services; (c) the redirecting or transferring of customers to other electronic interfaces where goods or services are offered for sale, without any further intervention in the supply.’

The information to be provided in accordance with Article 242b of Directive 2006/112/EC shall contain the following: (a) the Member State from which the goods are dispatched or transported; (b) the Member State to which the goods are dispatched or transported; (c) the description and quantity of the goods transferred; (d) the date of dispatch or transport.’

A taxable person using a special scheme who has, for a period of two years, made no supplies of goods or services or no transfers of own goods covered by that special scheme shall be assumed to have ceased their taxable activities within the meaning of Article 363, point (b), Article 369e, point (b), Article 369r(1), point (b), Article 369r(3), point (b), or Article 369xe, point (b), of Directive 2006/112/EC. That cessation shall not preclude the use of a special scheme if that taxable person recommences their activities covered by any special scheme provided for in Title XII, Chapter 6, of that Directive.’

A taxable person who has been excluded from the non-Union scheme, the Union scheme or the transfer-of-own-goods scheme shall discharge all VAT obligations relating to supplies of goods or services, or transfers of own goods, arising after the date on which the exclusion became effective directly with the tax authorities of the Member State of consumption concerned or the Member States from and to which the goods have been dispatched or transported.’

Where a taxable person using a special scheme has supplied no goods or services in any Member State of consumption under that special scheme or made no transfers of own goods under the transfer-of-own-goods scheme during a return period and has no corrections to make in respect of previous VAT returns, the taxable person, or the intermediary acting on their behalf shall submit a VAT return indicating that no supplies or transfers have been made during that period (a nil-VAT return).’

The Member State of identification shall remind, by electronic means, taxable persons, or intermediaries acting on their behalf, who have failed to submit a VAT return under Article 364, 369f, 369s or 369xf of Directive 2006/112/EC of their obligation to submit such a VAT return. The Member State of identification shall issue the reminder on the tenth day following that on which the return should have been submitted, and shall inform the other Member States by electronic means that a reminder has been issued. Any subsequent reminders and steps taken to assess and collect the VAT shall be the responsibility of the Member State of consumption concerned or the Member States from and to which the goods have been dispatched or transported. Notwithstanding any reminders issued and any steps taken by a Member State of consumption or Member States from and to which the goods have been dispatched or transported, the taxable person or the intermediary acting on their behalf shall submit the VAT return to the Member State of identification.’

1 Changes to the figures contained in a VAT return relating to periods up to and including the second return period in 2021 shall, after the submission of that VAT return, be made only by means of amendments to that VAT return and not by adjustments in a subsequent VAT return. Changes to the figures contained in a VAT return relating to periods from the third return period in 2021 shall, up to the date on which that VAT return is required to be submitted in accordance with Directive 2006/112/EC, be included in that VAT return. Changes to the figures contained in a VAT return relating to periods from the third return period in 2021 shall, after the date on which the VAT return was required to be submitted in accordance with Directive 2006/112/EC, be made only by adjustments in a subsequent VAT return.

2 The amendments referred to in paragraph 1 shall be submitted electronically to the Member State of identification within three years of the date on which the initial VAT return was required to be submitted. However, the rules of the Member State of consumption or of the Member States from and to which the goods were dispatched or transported, on assessments and amendments shall remain unaffected.’

1 A taxable person or an intermediary acting on their behalf shall submit the final VAT return and any late submissions of previous VAT returns, and the corresponding payments, where relevant, to the Member State which was the Member State of identification at the time of the cessation, exclusion or change where that taxable person: (a) ceases to use one of the special schemes; (b) is excluded from one of the special schemes; (c) changes the Member State of identification in accordance with Article 57f. Any corrections to the final VAT return and previous VAT returns arising after the submission of the final VAT return shall be discharged directly with the tax authorities of the Member State of consumption concerned or the Member States from and to which the goods were dispatched or transported.

2 In respect of each taxable person on whose behalf an intermediary is acting, the intermediary shall submit the final VAT returns and any late submissions of previous VAT returns, and the corresponding payments, where relevant, to the Member State which was the Member State of identification at the time of deletion or change where that intermediary: (a) is deleted from the identification register; (b) changes the Member State of identification in accordance with Article 57f(2). Any corrections to the final VAT return and previous VAT returns arising after the submission of the final VAT return shall be discharged directly with the tax authorities of the Member State of consumption concerned or the Member States from and to which the goods were dispatched or transported.’

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 July 2028. However, Article 1, points (2) to (7), shall apply from the entry into force of this Regulation.