Recital 33

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

(33) Taking into account the existing divergent practices in Member States regarding the identification of taxable persons, it is appropriate to provide for a longer transition period for the entry into application of the deemed-supplier rule in order to ensure a smooth transition towards the new rule.

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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.