What changed

From · Adopted text · 22 Nov 2023 TA-9-2023-0423 VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods

To · Adopted text · 8 Jul 2025 TA-10-2025-0144 VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods

✦ In short · AI narration of the differences below, generated 4 Sept 2026

The versions differ only in wording: one paragraph is added approving the Council draft, and another is rephrased without changing its meaning. #1 #2

1 change of substance, plus 1 wording-only. Each change below carries a one-line ✦ note from the same model. Written from the two texts only — read the highlighted passages before relying on it.

The changes to the text itself, in document order. Cover page, citations (“having regard to …”), standard resolution paragraphs and punctuation-only edits are left out — they are in “Show every difference”.

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Change #1 Substance

Adds a paragraph approving the Council draft.

1. Approves the Council draft;