(ii)

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · European Union

the following subparagraph is added: ‘Notwithstanding the first, second and third subparagraphs of this point, the Member State of identification for this special scheme shall be the same as for the special scheme as laid down in Title XII, Chapter 6, Section 5, where the taxable person is registered for that special scheme.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.