Agent · vida-2025-516-1

VIDA artikel 1: Amendments to Directive 2006/112/EC with effect from the entry into force of this Directive

Structural tree: the article's own paragraphs, verbatim.

CELEX 32025L0516 · 2026-08-31 · Weight 63 · minimal-risk

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VIDAOfficial source

Inputs

• in_scopeThe article applies to the situationboolean
• punktParagraph of the articleenum (1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11)

Rule tree

1. If: alla(in_scope = true, punkt = 1)

   Paragraph 1 applies

   Directive 2006/112/EC is amended as follows:

   Paragraph 1

2. If: alla(in_scope = true, punkt = 2)

   Paragraph 2 applies

   (1)

   Paragraph 2

3. If: alla(in_scope = true, punkt = 3)

   Paragraph 3 applies

   in Article 143, the following paragraph is inserted:

   Paragraph 3

4. If: alla(in_scope = true, punkt = 4)

   Paragraph 4 applies

   ‘1a. For the purposes of the exemption provided for in paragraph 1, point (ca), of this Article, the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding individual VAT identification number as referred to in Article 369q of this Directive. That implementing act shall b…

   Paragraph 4

5. If: alla(in_scope = true, punkt = 5)

   Paragraph 5 applies

   The Commission shall be assisted by the Standing Committee on Administrative Cooperation established by Article 58 of Regulation (EU) No 904/2010 (*2). That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

   Paragraph 5

6. If: alla(in_scope = true, punkt = 6)

   Paragraph 6 applies

   (2)

   Paragraph 6

7. If: alla(in_scope = true, punkt = 7)

   Paragraph 7 applies

   in Article 218, the following paragraph is added:

   Paragraph 7

8. If: alla(in_scope = true, punkt = 8)

   Paragraph 8 applies

   ‘By way of derogation from the first paragraph of this Article, Member States may, in accordance with the conditions they lay down, require taxable persons established within their territory to issue electronic invoices for supplies of goods and services within their territory, other than those referred to in Article 262.’

   Paragraph 8

9. If: alla(in_scope = true, punkt = 9)

   Paragraph 9 applies

   (3)

   Paragraph 9

10. If: alla(in_scope = true, punkt = 10)

    Paragraph 10 applies

    in Article 232, the following paragraph is added:

    Paragraph 10

11. If: alla(in_scope = true, punkt = 11)

    Paragraph 11 applies

    ‘By way of derogation from the first paragraph of this Article, Member States which exercise the option set out in Article 218, second paragraph, may provide that the use of electronic invoices issued by taxable persons established within their territory is not to be subject to the acceptance of the recipient established in their territory.’.

    Paragraph 11

If no rule matches: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.

The article text as read

1. 1Directive 2006/112/EC is amended as follows:
2. 2(1)
3. 3in Article 143, the following paragraph is inserted:
4. 4‘1a. For the purposes of the exemption provided for in paragraph 1, point (ca), of this Article, the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding individual VAT identification number as referred to in Article 369q of this Directive. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (*1).
5. 5The Commission shall be assisted by the Standing Committee on Administrative Cooperation established by Article 58 of Regulation (EU) No 904/2010 (*2). That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
6. 6(2)
7. 7in Article 218, the following paragraph is added:
8. 8‘By way of derogation from the first paragraph of this Article, Member States may, in accordance with the conditions they lay down, require taxable persons established within their territory to issue electronic invoices for supplies of goods and services within their territory, other than those referred to in Article 262.’
9. 9(3)
10. 10in Article 232, the following paragraph is added:
11. 11‘By way of derogation from the first paragraph of this Article, Member States which exercise the option set out in Article 218, second paragraph, may provide that the use of electronic invoices issued by taxable persons established within their territory is not to be subject to the acceptance of the recipient established in their territory.’.

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Citation: 32025L0516 art. 1, Amendments to Directive 2006/112/EC with effect from the entry into force of this Directive. ExploreWorld Legal, https://legal.exploreworldai.com/agent/vida-2025-516/artikel-1 (hämtad 2026-08-31, bevis sha256:1ecf9dbe5911c2a1, bygge legal-2026-08-25).