Law library and case analysis · Austria · Belgium · European Union
LAWxPERT Sign in Free account

Directive (EU) 2025/425 · CELEX 32025L0425 · Taxation

Council Directive (EU) 2025/425 of 18 February 2025 amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate

Adopted
18.02.2025
In force since
20.03.2025
Transposition deadline
30.06.2031
Transposition by country
0 / 27

EUR-Lex ↗ National measures in EUR-Lex ↗

Transposition by country

  1. BE Belgium no measures notified
  2. AT Austria no measures notified
  3. BG Bulgaria no measures notified
  4. HR Croatia no measures notified
  5. CY Cyprus no measures notified
  6. CZ Czechia no measures notified
  7. DK Denmark no measures notified
  8. EE Estonia no measures notified
  9. FI Finland no measures notified
  10. FR France no measures notified
  11. DE Germany no measures notified
  12. EL Greece no measures notified
  13. HU Hungary no measures notified
  14. IE Ireland no measures notified
  15. IT Italy no measures notified
  16. LV Latvia no measures notified
  17. LT Lithuania no measures notified
  18. LU Luxembourg no measures notified
  19. MT Malta no measures notified
  20. NL Netherlands no measures notified
  21. PL Poland no measures notified
  22. PT Portugal no measures notified
  23. RO Romania no measures notified
  24. SK Slovakia no measures notified
  25. SI Slovenia no measures notified
  26. ES Spain no measures notified
  27. SE Sweden no measures notified

A directive binds the states to achieve a result by the deadline. Where the deadline has passed without transposition, individuals can as a rule rely on clear and unconditional provisions against the state (direct effect). The data are the measures notified by the states, not an assessment of completeness.