lexiara

Recital 28

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

(28) To preserve VAT neutrality, platforms should not be regarded as deemed suppliers, and therefore should not charge VAT, when underlying suppliers provide an identification number for VAT purposes and declare that they will charge the VAT otherwise due by the deemed supplier.

· All articles ·

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