Recital 15

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

(15) In order to facilitate the transmission of the invoice data to the tax administration by taxable persons, Member States should put at the disposal of the taxable persons the means necessary for such transmission. Those means should allow data to be sent by the taxable persons directly or by third parties on their behalf, or through a public portal, if available.

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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.