(a)

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

point (11a) is replaced by the following: ; where the customer is liable for the payment of the VAT, the mention “Reverse charge”, and in the case of a supply of goods for which the customer is liable to pay VAT pursuant to Article 197, additionally the mention “triangular transaction”;’

← (8) · All articles · ‘(11a) →

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