Agent · vida-2025-516-5

VIDA artikel 5: Amendments to Directive 2006/112/EC with effect from 1 July 2030

Strukturelt tre: artikkelens egne punkter, ordrett.

CELEX 32025L0516 · 2026-08-31 · Vekt 67 · minimal-risk

OpenOpen reading. No metering is planned for this class.

VIDAOffisiell kilde

Inndata

• 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)

Regeltre

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

   Paragraph 1 applies

   Directive 2006/112/EC is amended as follows:

   Punkt 1

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

   Paragraph 2 applies

   (1)

   Punkt 2

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

   Paragraph 3 applies

   in Article 42, point (b) is replaced by the following:

   Punkt 3

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

   Paragraph 4 applies

   ‘(b)

   Punkt 4

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

   Paragraph 5 applies

   the person acquiring the goods has complied with the obligations laid down in Article 262(1), point (c), regarding the supply for which the tax is payable by the customer in accordance with Article 197.’

   Punkt 5

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

   Paragraph 6 applies

   ;

   Punkt 6

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

   Paragraph 7 applies

   (2)

   Punkt 7

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

   Paragraph 8 applies

   in Article 138, paragraph 1a is replaced by the following:

   Punkt 8

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

   Paragraph 9 applies

   ‘1a. The exemption provided for in paragraph 1 of this Article shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to communicate the data on intra-Community transactions, or where the data transmitted do not contain the correct information concerning the supply as required under Article 264, unless the supplier can duly justify any shortcomings to the satisfac…

   Punkt 9

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

    Paragraph 10 applies

    (3)

    Punkt 10

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

    Paragraph 11 applies

    in Article 168, the following paragraph is added:

    Punkt 11

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

    Paragraph 12 applies

    ‘Where the transaction is subject to the reporting requirements laid down in Article 271a(1), Member States may, in accordance with the conditions they lay down, provide that the customer is to be entitled to deduct or reclaim the VAT due or paid only if that customer holds an electronic invoice issued in accordance with the requirements laid down in Article 218(3).’

    Punkt 12

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

    Paragraph 13 applies

    (4)

    Punkt 13

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

    Paragraph 14 applies

    Article 217 is replaced by the following:

    Punkt 14

Hvis ingen regel treffer: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.

Artikkelteksten som ble lest

1. 1Directive 2006/112/EC is amended as follows:
2. 2(1)
3. 3in Article 42, point (b) is replaced by the following:
4. 4‘(b)
5. 5the person acquiring the goods has complied with the obligations laid down in Article 262(1), point (c), regarding the supply for which the tax is payable by the customer in accordance with Article 197.’
6. 6;
7. 7(2)
8. 8in Article 138, paragraph 1a is replaced by the following:
9. 9‘1a. The exemption provided for in paragraph 1 of this Article shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to communicate the data on intra-Community transactions, or where the data transmitted do not contain the correct information concerning the supply as required under Article 264, unless the supplier can duly justify any shortcomings to the satisfaction of the competent authorities.’
10. 10(3)
11. 11in Article 168, the following paragraph is added:
12. 12‘Where the transaction is subject to the reporting requirements laid down in Article 271a(1), Member States may, in accordance with the conditions they lay down, provide that the customer is to be entitled to deduct or reclaim the VAT due or paid only if that customer holds an electronic invoice issued in accordance with the requirements laid down in Article 218(3).’
13. 13(4)
14. 14Article 217 is replaced by the following:

Ingen rådgivning. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.

Sitering: 32025L0516 art. 5, Amendments to Directive 2006/112/EC with effect from 1 July 2030. ExploreWorld Legal, https://legal.exploreworldai.com/agent/vida-2025-516/artikel-5 (hämtad 2026-08-31, bevis sha256:ee4f6899ac83b6af, bygge legal-2026-08-25).