Recital 5

Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes · European Union

(5) It should be clarified that, with regard to short-term accommodation rental services and passenger transport services by road, the special scheme for small enterprises provided for in Directive 2006/112/EC can apply only to the taxable person deemed to have supplied those services.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.