Tax & Revenue DOUE Importance: 2/10

Technical correction in EU directive on VAT on imports to prevent tax fraud

19 Aug 2026 Effective: 19 Aug 2026 4 views
Who is affected:
Importing companies that carry out VAT-exempt intra-community supplies in the EU

Summary

The EU corrects drafting errors in a 2009 directive on VAT exemptions for intra-community imports. The change is purely terminological and does not alter the substance of the regulation.

Detailed analysis PRO

This rectification published in August 2026 corrects terminological errors in Directive 2009/69/CE, which amended the common VAT system to combat tax evasion on imports. The change replaces expressions such as 'VAT identification number' with 'VAT registration code in scopuri' in the Romanian version of the text. The o…

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Full official title

CELEX:32009L0069R(01)

View original source (DOUE)

Affected sectors

SMEs Retail & Trade Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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