(5)

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 205a By 31 March 2032, the Commission shall, based on the information provided by Member States, present to the Council an evaluation report on the functioning of Article 201(2), (3) and (4), Article 201a, Article 204(1), fourth subparagraph, and Article 205, second paragraph, including their impact on the functioning of the internal market, and assess the need of maintaining Article 201a and Article 205, second paragraph, and if deemed necessary, make an appropriate legislative proposal.’ ;

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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.