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COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) · European Union

‘payment service provider’ means any of the categories of payment service providers listed in points (a) to (d) of Article 1(1) of Directive (EU) 2015/2366 of the European Parliament and of the Council ( 1 ) or a natural or legal person benefiting from an exemption in accordance with Article 32 of that Directive;

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.