The Council of the European Union has issued a corrigendum to Council Regulation (EU) 2017/2454, correcting an error in the Romanian language version of the text. The correction, published on 3 July 2026, replaces the term "statul membru de identificare" (Member State of identification) with "statul membru de înregistrare" (Member State of registration) throughout Articles 47b to 47j of Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax.
The corrigendum addresses an obvious error in the Romanian version of the Regulation, which was originally published in the Official Journal on 29 December 2017. It applies Procedure 2(b) for correcting obvious errors in a single language version. Member States were given eight days to submit observations to the Council's Directorate for Quality of Legislation. The correction affects articles covering electronic transmission of registration information, VAT returns, payment transfers, record-keeping requests, and administrative investigations under special VAT schemes (sections 2, 3, and 4 of Title XII Chapter 6 of Directive 2006/112/CE). No other language versions are impacted, and the substance of the Regulation remains unchanged.
The correction is purely linguistic and does not alter the legal obligations or procedures under the Regulation. It ensures consistency in Romanian terminology, aligning the text with the intended meaning of "registration" rather than "identification" in the context of VAT administrative cooperation. The corrigendum has no impact on stakeholders, as it merely rectifies a translation error without modifying any substantive provisions. No further institutional follow-up is expected, as the correction is final and applies retroactively to the original publication date.