European Union · Directive · L
CELEX 32025L1539
Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
Introduced
18 July 2025
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14 August 2025 · Entry into force
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In force
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18 July 2025
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Official directive CELEX 32025L1539 from European Union at EUR-Lex. Dated 18 July 2025. Status: In force.
Timeline
18 July 2025
Signed
COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
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14 August 2025
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25 official files
Rådets direktiv (EU) 2025/1539 av den 18 juli 2025 om ändring av direktiv 2006/112/EG vad gäller mervärdesskatteregler för beskattningsbara personer som möjliggör distansförsäljning av importerade varor och tillämpningen av den särskilda ordningen för distansförsäljning av varor importerade från ett tredjeterritorium eller ett tredjeland och särskilda ordningar för deklaration och betalning av mervärdesskatt vid import
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Rådets direktiv (EU) 2025/1539 av den 18 juli 2025 om ändring av direktiv 2006/112/EG vad gäller mervärdesskatteregler för beskattningsbara personer som möjliggör distansförsäljning av importerade varor och tillämpningen av den särskilda ordningen för distansförsäljning av varor importerade från ett tredjeterritorium eller ett tredjeland och särskilda ordningar för deklaration och betalning av mervärdesskatt vid import
official_journal · SV · 18 July 2025
Directiva (UE) 2025/1539 del Consejo, de 18 de julio de 2025, por la que se modifica la Directiva 2006/112/CE en lo que respecta a las normas del IVA relativas a los sujetos pasivos que facilitan las ventas a distancia de bienes importados y a la aplicación del régimen especial para las ventas a distancia de bienes importados de terceros territorios o terceros países y del régimen especial para la declaración y liquidación del IVA sobre las importaciones
official_journal · ES · 18 July 2025
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Direktiva Sveta (EU) 2025/1539 z dne 18. julija 2025 o spremembi Direktive 2006/112/ES glede pravil o DDV, ki se nanašajo na davčne zavezance, ki omogočajo prodajo na daljavo uvoženega blaga, ter glede uporabe posebne ureditve za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga in posebne ureditve za prijavo in plačilo uvoznega DDV
official_journal · SL · 18 July 2025
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Smernica Rady (EÚ) 2025/1539 z 18. júla 2025, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o pravidlá v oblasti DPH týkajúce sa zdaniteľných osôb, ktoré uľahčujú predaj dovážaného tovaru na diaľku, a o uplatňovaní osobitnej úpravy pre predaj tovaru na diaľku dovážaného z tretích území alebo tretích krajín a osobitných úprav pre priznávanie a platbu DPH pri dovoze
official_journal · SK · 18 July 2025
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Directiva (UE) 2025/1539 a Consiliului din 18 iulie 2025 de modificare a Directivei 2006/112/CE în ceea ce privește normele în materie de TVA referitoare la persoanele impozabile care facilitează vânzările la distanță de bunuri importate și aplicarea regimului special de TVA pentru vânzările la distanță de bunuri importate din teritorii terțe sau țări terțe și regimul special pentru declararea și plata TVA la import
official_journal · RO · 18 July 2025
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Diretiva (UE) 2025/1539 do Conselho, de 18 de julho de 2025, que altera a Diretiva 2006/112/CE no que diz respeito às disposições em matéria de IVA relativas aos sujeitos passivos que facilitam as vendas à distância de bens importados e à aplicação do regime especial de vendas à distância de bens importados de territórios terceiros ou de países terceiros e dos regimes especiais de declaração e pagamento do IVA na importação
official_journal · PT · 18 July 2025
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Dyrektywa Rady (UE) 2025/1539 z dnia 18 lipca 2025 r. zmieniająca dyrektywę 2006/112/WE w odniesieniu do przepisów dotyczących VAT odnoszących się do podatników ułatwiających sprzedaż na odległość towarów importowanych oraz do stosowania procedury szczególnej dla sprzedaży na odległość towarów importowanych z terytoriów trzecich lub państw trzecich i uregulowań szczególnych dotyczących deklarowania i zapłaty VAT z tytułu importu
official_journal · PL · 18 July 2025
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Richtlijn (EU) 2025/1539 van de Raad van 18 juli 2025 tot wijziging van Richtlijn 2006/112/EG wat betreft de btw-regels voor belastingplichtigen die afstandsverkopen van ingevoerde goederen faciliteren en de toepassing van de bijzondere regeling voor afstandsverkopen van uit derdelandsgebieden of derde landen ingevoerde goederen en van de bijzondere regeling voor de aangifte en de betaling van btw bij invoer
official_journal · NL · 18 July 2025
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Direttiva tal-Kunsill (UE) 2025/1539 tat-18 ta’ Lulju 2025 li temenda d-Direttiva 2006/112/KE fir-rigward tar-regoli tal-VAT relatati ma’ persuni taxxabbli li jiffaċilitaw il-bejgħ mill-bogħod ta’ merkanzija importata u mal-applikazzjoni tal-iskema speċjali għall-bejgħ mill-bogħod ta’ merkanzija importata minn territorji terzi jew minn pajjiżi terzi u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas tal-VAT fuq l-importazzjoni
official_journal · MT · 18 July 2025
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2025 m. liepos 18 d. Tarybos direktyva (ES) 2025/1539, kuria iš dalies keičiamos Direktyvos 2006/112/EB nuostatos dėl PVM taisyklių, susijusių su apmokestinamaisiais asmenimis, sudarančiais sąlygas nuotolinei prekybai importuojamomis prekėmis, ir susijusių su specialios schemos, skirtos nuotolinei prekybai prekėmis, kurios importuojamos iš trečiųjų teritorijų ar trečiųjų šalių, ir specialių importo PVM deklaravimo ir mokėjimo procedūrų taikymu
official_journal · LT · 18 July 2025
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Padomes Direktīva (ES) 2025/1539 (2025. gada 18. jūlijs), ar ko Direktīvu 2006/112/EK groza attiecībā uz PVN noteikumiem par nodokļa maksātājiem, kas veicina importēto preču tālpārdošanu, un attiecībā uz īpašā režīma no trešām teritorijām vai trešām valstīm importētu preču tālpārdošanai un īpašā režīma importa PVN deklarēšanai un samaksai piemērošanu
official_journal · LV · 18 July 2025
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Direttiva (UE) 2025/1539 del Consiglio, del 18 luglio 2025, che modifica la direttiva 2006/112/CE per quanto riguarda le norme IVA relative ai soggetti passivi che facilitano le vendite a distanza di beni importati e l’applicazione del regime speciale per le vendite a distanza di beni importati da territori terzi o paesi terzi e del regime speciale per la dichiarazione e il pagamento dell’IVA all’importazione
official_journal · IT · 18 July 2025
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A Tanács (EU) 2025/1539 irányelve (2025. július 18.) a 2006/112/EK irányelvnek az importált termékek távértékesítését elősegítő adóalanyokkal és a harmadik területekről vagy harmadik országokból importált termékek távértékesítésére vonatkozó különös szabályozással, valamint az import utáni héa bevallására és megfizetésére vonatkozó különös szabályozással kapcsolatos héaszabályok tekintetében történő módosításáról
official_journal · HU · 18 July 2025
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Direktiva Vijeća (EU) 2025/1539 od 18. srpnja 2025. o izmjeni Direktive 2006/112/EZ u pogledu pravila o PDV-u koja se odnose na porezne obveznike koji omogućuju prodaju na daljinu uvezene robe te na primjenu posebne odredbe za prodaju na daljinu robe uvezene iz trećih područja ili trećih zemalja i posebnih postupaka za prijavu i plaćanje PDV-a pri uvozu
official_journal · HR · 18 July 2025
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Treoir (AE) 2025/1539 ón gComhairle an 18 Iúil 2025 lena leasaítear Treoir 2006/112/CE a mhéid a bhaineann le rialacha CBL a bhaineann le daoine inchánach a éascaíonn ciandíolacháin earraí allmhairithe agus cur i bhfeidhm na scéime speisialta le haghaidh ciandíolacháin earraí a allmhairítear ó thríú críocha nó ó thríú tíortha agus socruithe speisialta maidir le CBL ar allmhairí a dhearbhú agus a íoc
official_journal · GA · 18 July 2025
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Directive (UE) 2025/1539 du Conseil du 18 juillet 2025 modifiant la directive 2006/112/CE en ce qui concerne les règles en matière de TVA relatives aux assujettis qui facilitent les ventes à distance de biens importés et à l’application du régime particulier applicable aux ventes à distance de biens importés de territoires tiers ou de pays tiers et du régime particulier pour la déclaration et le paiement de la TVA à l’importation
official_journal · FR · 18 July 2025
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Neuvoston direktiivi (EU) 2025/1539, annettu 18 päivänä heinäkuuta 2025, direktiivin 2006/112/EY muuttamisesta maahantuotujen tavaroiden etämyynnin mahdollistavien verovelvollisten sekä kolmansilta alueilta tai kolmansista maista tuotujen tavaroiden etämyyntiä koskevan erityisjärjestelmän ja tuonnin arvonlisäveron ilmoittamista ja maksamista koskevien erityisjärjestelyjen soveltamista koskevien arvonlisäverosääntöjen osalta
official_journal · FI · 18 July 2025
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Nõukogu direktiiv (EL) 2025/1539, 18. juuli 2025, millega muudetakse direktiivi 2006/112/EÜ käibemaksunormide osas, mis on seotud maksukohustuslastega, kes teevad võimalikuks imporditud kaupade kaugmüügi, ning kolmandatelt territooriumidelt või kolmandatest riikidest imporditud kaupade kaugmüügi erikorra ja impordikäibemaksu deklareerimise ja tasumise erikorra kohaldamisega
official_journal · ET · 18 July 2025
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Οδηγία (EE) 2025/1539. του Συμβουλίου, της 18ης Ιουλίου 2025, για την τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά τους κανόνες ΦΠΑ που αφορούν υποκείμενους στον φόρο οι οποίοι διευκολύνουν εξ αποστάσεως πωλήσεις εισαγόμενων αγαθών και την εφαρμογή του ειδικού καθεστώτος για τις εξ αποστάσεως πωλήσεις αγαθών που εισάγονται από τρίτα εδάφη ή τρίτες χώρες και των ειδικών ρυθμίσεων για τη δήλωση και την καταβολή του ΦΠΑ κατά την εισαγωγή
official_journal · EL · 18 July 2025
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Richtlinie (EU) 2025/1539 des Rates vom 18. Juli 2025 zur Änderung der Richtlinie 2006/112/EG in Bezug auf Mehrwertsteuervorschriften betreffend Steuerpflichtige, die Fernverkäufe eingeführter Gegenstände unterstützen und die Anwendung der Sonderregelung für Fernverkäufe von aus Drittgebieten oder Drittländern eingeführten Gegenständen sowie der Sonderregelungen für die Erklärung und Entrichtung der Mehrwertsteuer bei der Einfuhr
official_journal · DE · 18 July 2025
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Rådets direktiv (EU) 2025/1539 af 18. juli 2025 om ændring af direktiv 2006/112/EF for så vidt angår momsreglerne for afgiftspligtige personer, der formidler fjernsalg af indførte varer, samt anvendelsen af særordningen for fjernsalg af varer, der indføres fra tredjelandsområder eller tredjelande, og særordningen for angivelse og betaling af moms ved indførsel
official_journal · DA · 18 July 2025
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Směrnice Rady (EU) 2025/1539 ze dne 18. července 2025, kterou se mění směrnice 2006/112/ES, pokud jde o pravidla DPH vztahující se na osoby povinné k dani, které usnadňují prodej na dálku u dováženého zboží, a na uplatňování zvláštního režimu pro prodej na dálku u zboží dovezeného ze třetích území nebo třetích zemí a zvláštního režimu pro přiznání a odvod DPH při dovozu
official_journal · CS · 18 July 2025
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Директива (ЕС) 2025/1539 на Съвета от 18 юли 2025 година за изменение на Директива 2006/112/ЕО по отношение на правилата за ДДС във връзка с данъчно задължените лица, които улесняват дистанционните продажби на внасяни стоки, и прилагането на специалния режим за дистанционни продажби на стоки, внасяни от трети територии или трети държави, и на специалния режим за деклариране и плащане на ДДС при внос
official_journal · BG · 18 July 2025
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Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
official_journal · EN · 18 July 2025
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- Legal framework · Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT · CELEX 32025L1539 · EU
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- Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32025L1539
- Open data entity: http://publications.europa.eu/resource/cellar/b3fadcf4-68ef-11f0-bf4e-01aa75ed71a1
- eurlex · 32025L1539 · source updated 18 July 2025