What changes on 01/01/2025

The text in force from 01/01/2024 compared with the text from 01/01/2025.

Read the act as of 01/01/2025 · other versions: 12/12/2020 · 01/07/2021 · 06/04/2022 · 01/07/2022 · 01/01/2024 · 20/03/2025 · 14/04/2025

Title I

• amended Article 2

Title V › Chapter 3 › Section 3 › Subsection 4

• amended Article 53
• amended Article 54

Title VIII › Chapter 1

• amended Article 94

Title VIII › Chapter 2 › Section 2

• inserted Article 98a

Title VIII › Chapter 2 › Section 3

• deleted Article 103 last in force on the version of 01/01/2024

Title IX › Chapter 4 › Section 1

• amended Article 139

Title X › Chapter 1

• amended Article 167a
• amended Article 169

Title XI › Chapter 3 › Section 3

• amended Article 220a

Title XI › Chapter 6

• amended Article 270

Title XI › Chapter 7

• amended Article 272

Title XII › Chapter 1 › Section -1

• inserted Article 280a

Title XII › Chapter 1 › Section 2

• inserted Article 284a
• inserted Article 284b
• inserted Article 284c
• inserted Article 284d
• inserted Article 284e
• inserted Article 288a
• amended Article 282
• amended Article 283
• amended Article 284
• amended Article 288
• amended Article 290
• deleted Article 285 last in force on the version of 01/01/2024
• deleted Article 286 last in force on the version of 01/01/2024
• deleted Article 287 last in force on the version of 01/01/2024
• deleted Article 291 last in force on the version of 01/01/2024
• deleted Article 292 last in force on the version of 01/01/2024

Title XII › Chapter 1 › Section 2A

• inserted Article 292a
• inserted Article 292b
• inserted Article 292c
• inserted Article 292d

Title XII › Chapter 4 › Section 2 › Subsection 1

• amended Article 314
• amended Article 316 - ▼M28 M32

Title XII › Chapter 4 › Section 3

• amended Article 334

Title XII › Chapter 5 › Section 5

• amended Article 356

Title XII › Chapter 6 › Section 4

• amended Article 369m

Outside any heading

• amended Annex III - LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES AND THE EXEMPTION WITH DEDUCTIBILITY OF VAT REFERRED TO IN ARTICLE 98 MAY BE APPLIED

Title XII › Chapter 1 › Section 3

• deleted Article 293 last in force on the version of 01/01/2024
• deleted Article 294 last in force on the version of 01/01/2024