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Article 4 — Transposition

COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods · European Union

1. Member States shall adopt and publish, by 31 December 2018, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive. They shall immediately communicate to the Commission the text of those provisions. Member States shall adopt and publish, by 30 June 2021, the laws, regulations and administrative provisions necessary to comply with Articles 2 and 3 of this Directive. They shall immediately communicate to the Commission the text of those provisions. They shall apply the measures necessary to comply with Article 1 of this Directive from 1 January 2019. They shall apply the measures necessary to comply with Articles 2 and 3 of this Directive from 1 July 2021. When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made. 2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31