- Amendment to Implementing Regulation (EU) 2015/2447 published in OJEU on August 8, 2025
- Concerns procedures for issuing or extending proofs of origin
- 2021 transitional rules of the PEM Convention were to cease on January 1, 2025
- Decision No. 2/2024 extends the original PEM Convention through 2025
- Implementing Regulation (EU) 2015/2447 now refers to revised PEM Convention rules
- Amendments effective September 1, 2025, retroactive from January 1, 2025
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- CJEU AG: Separate Legal Entities Must Act Independently to Be Separate VAT Taxable Persons
- CJEU Rules on VAT Deduction Denial and Taxation of VAT Refund Services in Hungary
- EU Advances Customs Reform with Central Authority and Unified Data Hub System
- Essential Steps for Multi-Country EU VAT Registration: Triggers, Documentation, and Compliance Tips
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late payment interest aligns with EU law
