(2)

Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT · European Union

the following article is inserted: ‘Article 201a Without prejudice to Article 201(2) and (3), and where the persons liable for payment of import VAT fail to fulfil their tax obligations under those paragraphs, Member States may allow, according to conditions and procedures to be laid down by them, the customer to pay the import VAT which is due by those persons.’ ;

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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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.