(b)

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

despite being required to do so, the person identified for VAT purposes has failed to submit any data on the intra-Community supply of goods or services for 6 months after the expiry of the deadline for submitting the data for the first transaction that was missed.

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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.