Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age

Transposition by country

1. BE Belgium 2 national measures · 2026

   • 30.10.2026 · Belgisches Staatsblatt

     FEDERALE OVERHEIDSDIENST FINANCIEN 25 OKTOBER 2026. — Wet tot wijziging van het Wetboek van de belasting over de toegevoegde waarde wat betreft de btw-regels voor het digitale tijdperk die van toepassing zijn vanaf 1 januari 2027 en 1 juli 2029

   • 30.10.2026 · Belgisches Staatsblatt

     FEDERALE OVERHEIDSDIENST FINANCIEN 25 OKTOBER 2026. — Wet tot wijziging van het Wetboek van de belasting over de toegevoegde waarde wat betreft de btw-regels voor het digitale tijdperk die van toepassing zijn vanaf 1 januari 2027 en 1 juli 2029

2. AT Austria deadline passed, no measure notified in EUR-Lex
3. BG Bulgaria deadline passed, no measure notified in EUR-Lex
4. HR Croatia deadline passed, no measure notified in EUR-Lex
5. CY Cyprus deadline passed, no measure notified in EUR-Lex
6. CZ Czechia deadline passed, no measure notified in EUR-Lex
7. DK Denmark deadline passed, no measure notified in EUR-Lex
8. EE Estonia deadline passed, no measure notified in EUR-Lex
9. FI Finland 1 national measures

   • · 1501/1993 · Suomen säädöskokoelma (SK)

     Arvonlisäverolaki / Mervärdesskattela (1501/1993) 30.12.1993, viimeksi muutettuna / ändrad senast genom (597/2026) 26.6.2026

10. FR France deadline passed, no measure notified in EUR-Lex
11. DE Germany deadline passed, no measure notified in EUR-Lex
12. EL Greece 2 national measures · 2025

    • 16.09.2025 · Α 1128 · Εφημερίς της Κυβερνήσεως (ΦΕΚ) (Τεύχος B)

      Καθορισμός της έκτασης εφαρμογής, της έναρ- ξης ισχύος καθώς και κάθε άλλου θέματος για την εφαρμογή της παρ. 1 του άρθρου 14 του ν. 4308/2014 (ΕΛΠ) περί εκδόσεως ηλεκτρονι- κού τιμολογίου.

    • 28.07.2025 · 5222 · Εφημερίς της Κυβερνήσεως (ΦΕΚ) (Τεύχος Α)

      Εθνικός Τελωνειακός Κώδικας και άλλες διατάξεις - Συνταξιοδοτικές διατάξεις.

13. HU Hungary deadline passed, no measure notified in EUR-Lex
14. IE Ireland deadline passed, no measure notified in EUR-Lex
15. IT Italy deadline passed, no measure notified in EUR-Lex
16. LV Latvia deadline passed, no measure notified in EUR-Lex
17. LT Lithuania deadline passed, no measure notified in EUR-Lex
18. LU Luxembourg deadline passed, no measure notified in EUR-Lex
19. MT Malta 1 national measures · 2026

    • 10.03.2026 · The Malta government gazette

      Budget Measures Implementation Act, 2026

20. NL Netherlands deadline passed, no measure notified in EUR-Lex
21. PL Poland deadline passed, no measure notified in EUR-Lex
22. PT Portugal deadline passed, no measure notified in EUR-Lex
23. RO Romania deadline passed, no measure notified in EUR-Lex
24. SK Slovakia 2 national measures · 2025

    • 19.12.2025 · 385/2025 · Zbierka zákonov SR

      Zákon č. 385/2025 Z. z., ktorým sa mení a dopĺňa zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov a ktorým sa menia a dopĺňajú niektoré zákony

    • 28.04.2004 · 222/2004 · Zbierka zákonov SR

      Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty

25. SI Slovenia 1 national measures · 2025

    • 06.11.2025 · 2025-01-3032 · Uradni list RS

      Zakon o izmenjavi elektronskih računov in drugih elektronskih dokumentov (ZIERDED)

26. ES Spain deadline passed, no measure notified in EUR-Lex
27. SE Sweden deadline passed, no measure notified in EUR-Lex