The Council of the European Union has issued a corrigendum to the Romanian language version of Council Directive 2009/69/EC, correcting terminology in Article 1, point 3(b) concerning Article 143(2) of Directive 2006/112/EC. The document, dated 3 August 2026, replaces the phrase "numărul de identificare TVA" (VAT identification number) with "codul de înregistrare în scopuri de TVA" (VAT registration code) in points (a) and (b). This correction applies to the conditions for VAT exemption on imports followed by an exempt supply, requiring the importer to provide specific information to the competent authorities of the member state of import. The corrigendum is an obvious error correction under Procedure 2(b), with an 8-day time limit for Member State observations, which must be sent to dql.rectificatifs@consilium.europa.eu (Directorate Quality of Legislation, Legal Service). The correction addresses the version published in the Official Journal L 175 of 4 July 2009.
The corrigendum is a technical rectification with no substantive policy change, but it ensures legal clarity and consistency in the Romanian text of the directive. The affected provision, Article 143(2) of Directive 2006/112/EC, sets out the conditions under which imports are exempt from VAT when they are followed by an exempt supply. The importer must provide the competent authorities with the VAT registration code of the person for whom the goods are imported, as well as other required information. The correction aligns the Romanian terminology with the standard EU VAT terminology, which is crucial for uniform application across member states.
This procedural correction follows the standard EU legislative process for rectifying obvious errors in legal texts. The 8-day observation period allows member states to raise any objections, after which the corrigendum will be formally adopted and published in the Official Journal. The impact of this correction is limited to the Romanian language version and does not alter the substance of the directive. However, it is significant for Romanian-speaking taxpayers and customs authorities who rely on precise legal language to ensure compliance with VAT rules on import exemptions. The correction also underscores the EU's commitment to maintaining the accuracy and integrity of its legal texts across all official languages.
Stakeholders affected include importers and their representatives, who must ensure they use the correct terminology when providing information to customs authorities, and national tax and customs authorities in Romania, who will apply the corrected text. The correction is expected to have a minimal impact on businesses, as it merely clarifies existing requirements. The Council's Legal Service will process any observations received within the 8-day period, and the corrigendum will be published in the Official Journal thereafter. No further institutional follow-up is anticipated beyond the formal adoption and publication of the corrected text.