Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
Basic information
Dates Date of document:
  • November 21, 2019
Date of publication:
  • December 4, 2019
Date of effect:
  • December 24, 2019
    • Entry into force - Date pub. +20 See Art 2
  • July 1, 2021
    • Application - See Art 2.2 And 32020R1112
Deadline:
  • April 1, 2021
    • See Art 2.3 And 32020R1112
Modified by
Modified by:
Modifies
Modifies:
Affected by case
Legal basis
EuroVoc Vocabulary
  • Electronic commerce
  • Tax collection
  • Turnover tax/VAT
  • Value added tax
  • Goods and services
  • Taxpayer
  • Provision of services
  • VAT
  • Intra-EU trade
  • Third country
  • Supply
  • Value Added Tax
  • Import (EU)
  • Taxation