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Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age · European Union

the following article is inserted: ‘Article 47ia The Commission shall, in the framework of a revision of Regulation (EU) No 904/2010, assess the possibility of enabling between Member States automated access to records provided to the Member State of identification by taxable persons registered in any of the special schemes laid down in Title XII, Chapter 6, of Directive 2006/112/EC.’ ;

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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.