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European Union
Council Implementing Regulation (EU) 2025/428
Article 3
3.

Council Implementing Regulation (EU) 2025/428

In forceThis text since 20 Mar 2025law://eu/reg/2025/428/art_3__para_3@2026-11-10

Version in force onWhereEuropean Union

1. This Regulation shall enter into force on the twentieth da…
2. Article 1 shall apply from 1 July 2031.
3. Article 2 shall apply from 1 July 2032.

Contents

1. This Regulation shall enter into force on the twentieth da…
2. Article 1 shall apply from 1 July 2031.
3. Article 2 shall apply from 1 July 2032.

3.Article 2 shall apply from 1 July 2032.

Key facts

Type: Implementing regulation · Council Implementing Regulation (EU) 2025/428
Adopted: 18 Feb 2025
In force: 20 Mar 2025
Applies from: 1 Jul 2031
Applies from: 1 Jul 2032
Made by: Council of the European Union
Official: EUR-Lex 32025R0428 · ELI

Topics

digitisation electronic document electronic government goods and services supply tax exemption taxpayer VAT Approximation of laws Taxation Value added tax

History · 1 version

20 Mar 2025Reading

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