(b)

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 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.