Recital 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

(2) In order to protect tax revenues of Member States, suppliers or deemed suppliers not established in the Union and not availing themselves of the use of the IOSS scheme should be obliged to appoint a tax representative assuming all VAT obligations related to all eligible import consignments. However, that obligation should not apply if the supplier or deemed supplier is established in a country listed in Commission Implementing Decision (EU) 2021/942 (3) or in a country with which the Member State of importation has concluded an agreement on mutual assistance. In order to enhance enforcement, the obligation to use a tax representative is an appropriate and proportionate measure for suppliers or deemed suppliers not established in the Union and not making use of the IOSS scheme.

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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.