- 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.
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