Agent · vida-2025-516-2

VIDA artikel 2: Amendments to Directive 2006/112/EC with effect from 1 January 2027

What is an agent? Agents execute decisions.

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

Also searched as: Directive (EU) 2025/516 article 2

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

OpenOpen reading. No metering is planned for this class.

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 | 12 | 13 | 14)

Rule tree

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

   Paragraph 1 amends another act, no direct obligation for businesses

   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 amends another act, no direct obligation for businesses

   Article 14a is replaced by the following:

   Paragraph 3

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

   Paragraph 4 applies

   1. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person shall be deemed to have received and supplied those goods themselves.

   Paragraph 4

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

   Paragraph 5 applies

   2. Where a taxable person facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person,…

   Paragraph 5

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

   Paragraph 6 addressed to the Commission, no direct obligation for businesses

   The Commission shall, by 1 July 2027, present to the European Parliament and to the Council, on the basis of information obtained from the Member States, an assessment report on the functioning of the deemed-supplier rule set out in the first subparagraph and, where appropriate, submit a legislative proposal for its further extension.’

   Paragraph 6

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

   Paragraph 7 applies

   (2)

   Paragraph 7

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

   Paragraph 8 amends another act, no direct obligation for businesses

   Article 17a is amended as follows:

   Paragraph 8

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

   Paragraph 9 applies

   (a)

   Paragraph 9

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

    Paragraph 10 amends another act, no direct obligation for businesses

    in paragraph 2, point (a) is replaced by the following:

    Paragraph 10

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

    Paragraph 11 applies

    ‘(a)

    Paragraph 11

12. If: alla(in_scope = true, punkt = 12)

    Paragraph 12 applies

    goods are dispatched or transported by a taxable person, or by a third party on their behalf, on or before 30 June 2028, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;’

    Paragraph 12

13. If: alla(in_scope = true, punkt = 13)

    Paragraph 13 applies

    ;

    Paragraph 13

14. If: alla(in_scope = true, punkt = 14)

    Paragraph 14 applies

    (b)

    Paragraph 14

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. 3Article 14a is replaced by the following:
4. 41. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person shall be deemed to have received and supplied those goods themselves.
5. 52. Where a taxable person facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods themselves.
6. 6The Commission shall, by 1 July 2027, present to the European Parliament and to the Council, on the basis of information obtained from the Member States, an assessment report on the functioning of the deemed-supplier rule set out in the first subparagraph and, where appropriate, submit a legislative proposal for its further extension.’
7. 7(2)
8. 8Article 17a is amended as follows:
9. 9(a)
10. 10in paragraph 2, point (a) is replaced by the following:
11. 11‘(a)
12. 12goods are dispatched or transported by a taxable person, or by a third party on their behalf, on or before 30 June 2028, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;’
13. 13;
14. 14(b)

No legal advice. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.

Citation: 32025L0516 art. 2, Amendments to Directive 2006/112/EC with effect from 1 January 2027. NovaCopilot, https://legal.exploreworldai.com/agent/vida-2025-516/artikel-2 (hämtad 2026-08-31, bevis sha256:53f917b58fa2b415, bygge legal-2026-11-02).