(3)

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

Article 204, paragraph 1 is amended as follows: the second subparagraph is replaced by the following: ‘Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists with the country in which that taxable person is established or has their seat, relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010, Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.’; the following subparagraph is added: ‘By way of derogation from the first and second subparagraph of this paragraph, where a taxable person is required to appoint a tax representative in accordance with Article 201(3), that taxable person shall appoint a tax representative as the person liable for payment of VAT on distance sales of goods imported from third territories or third countries that would be eligible for the special scheme set out in Title XII, Chapter 6, Section 4.’;

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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.