Recital 19

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

(19) In order to ensure uniform conditions for the implementation of Regulation (EU) No 904/2010, implementing powers should be conferred on the Commission to adopt the technical details for the standard form, and the technical details, including common electronic messages, for the submission of records by taxable persons facilitating supplies through the use of an electronic interface as referred to in Article 242a of Directive 2006/112/EC. Those powers should be exercised in accordance with Regulation (EU) No 182/2011.

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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.