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Article 46 › 3

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

Concerning the payments to be transferred to the Member State of consumption in accordance with the special scheme provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC, the Member State of identification shall, of the amounts referred to in paragraphs 1 and 2 of this Article, be entitled to retain: (a) from 1 January 2015 until 31 December 2016 — 30 %; (b) from 1 January 2017 until 31 December 2018 — 15 %; (c) from 1 January 2019 — 0 %.

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Council Implementing Regulation (EU) 2019/2026 of 21 November 2019… (EU) · Council Regulation (EU) No 967/2012 of 9 October 2012 amending… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.