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European Union
Council Implementing Regulation (EU) 2025/428
preamble
Recital (2)

Council Implementing Regulation (EU) 2025/428

In forceThis text since 18 Feb 2025law://eu/reg/2025/428/rct_2@2026-11-11

Version in force onWhereEuropean Union

(2)Annex II to Implementing Regulation (EU) No 282/2011 should be replaced to reflect the fact that Council Directive 2008/118/EC^note has been replaced by Council Directive (EU) 2020/262^note.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

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

18 Feb 2025Reading

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Cites 3: Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; Council Directive (EU) 2020/262; Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)