1. — COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending Directive…

1.

COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises · European Union

Member States shall adopt and publish, by 31 December 2024, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive. They shall communicate the text of those provisions to the Commission without delay.

National law under this provision

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-01-01; changes after this date are not shown.