Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards 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:
  • February 12, 2020
Date of publication:
  • February 13, 2020
Date of effect:
  • March 4, 2020
    • Entry into force - Date pub. +20 See Art 8
  • July 1, 2021
    • Application - See Art 8 And 32020R0194
Modified by
Modified by:
Modifies
Repeal:
Implicit repeal:
Affected by case
Legal basis
EuroVoc Vocabulary
  • Value Added Tax
  • VAT
  • Import (EU)
  • Supply
  • Tax collection
  • Value added tax
  • Turnover tax/VAT
  • Taxpayer
  • Provision of services
  • Tax return
  • Exchange of information
  • Taxation
  • Distance selling
  • Goods and services