Recital 22

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

(22) The abuse of import OSS (‘IOSS’) VAT identification numbers has been identified by stakeholders as a potential risk. To ensure the correct use of IOSS VAT identification numbers and to make the verification process for such numbers more robust, it is necessary to extend the scope of Article 47h of Regulation (EU) No 904/2010 by granting customs authorities access to information about the IOSS registered trader, thereby improving the risk-management and control capabilities of those customs authorities.

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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.