Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 1: Obligation to pay
Section 1: Persons liable for payment of VAT to the tax authorities
Article 205a [with effect from 1.7.2028] [1]
By 31 March 2032, the Commission shall, based on the information provided by Member States, present to the Council an evaluation report on the functioning of Article 201(2), (3) and (4), Article 201a, Article 204(1), fourth subparagraph, and Article 205, second paragraph, including their impact on the functioning of the internal market, and assess the need of maintaining Article 201a and Article 205, second paragraph, and if deemed necessary, make an appropriate legislative proposal.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According to Art. 1 No 5 Council Directive (EU) 2025/1539 of 18 July 2025 (OJ L, 2025/1539, ) Art. 205a – italic – will be inserted with effect from .