art_6__para_3

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

3. Member States shall adopt and publish, by 30 June 2028, the laws, regulations and administrative provisions necessary to comply with Article 3. They shall immediately inform the Commission thereof. They shall apply those measures from 1 July 2028. By way of derogation from the second subparagraph of this paragraph, Member States shall apply the measures necessary to comply with Article 3, point (1), at the earliest from 1 July 2028 and at the latest from 1 January 2030.

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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.