Recital 6

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

(6) A one-stop shop (‘OSS’) simplification scheme for taxable persons making cross-border transfers of certain own goods was introduced into Directive 2006/112/EC by Council Directive (EU) 2025/516 (2). In order to implement that specific scheme in the overall framework of the VAT special schemes provided for in Title XII, Chapter 6, of Directive 2006/112/EC, specific rules pertaining to VAT identification, conditions for exclusion, VAT returns and record-keeping obligations should be set out in Council Implementing Regulation (EU) No 282/2011 (3).

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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.