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(2) Taking into account that the provisions included in this Regulation result from the amendments introduced by Council Directive (EU) 2018/1910 Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States (see page 3 of this Official Journal). , this Regulation should apply from the date of the application of those amendments.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.