(4)

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

in Article 205, the following paragraph is added: ‘In addition, in the situations referred to in Article 201(2) and (3), Member States may provide that a person other than the customer and the person liable for payment of VAT is to be held jointly and severally liable for payment of import VAT.’;

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.