Recital 20

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

(20) Directive (EU) 2025/516 introduces into Directive 2006/112/EC a one-stop shop (‘OSS’) simplification scheme for taxable persons making cross-border transfers of certain own goods. It is therefore necessary to integrate that scheme into the overall framework of the VAT OSS special schemes set out in Chapter XI, Section 3, of Regulation (EU) No 904/2010. That overall framework should, in particular, include the provision of information between the Member States from and to which the goods are transferred.

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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.