Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic

• CELEX: Implementing Regulation (EU) 2020/1318
• Articles: 3

Article 1 Amendments to Implementing Regulation (EU) 2020/21

Implementing Regulation (EU) 2020/21 is amended as follows:

(1)

Article 1 is replaced by the following:

‘Article 1

In Article 7(2) of Implementing Regulation (EU) No 79/2012, point (d) is replaced by the following:

‘(d)

as from 1 July 2021, the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010.’’;

(2)

in Article 2, the second paragraph is replaced by the following:

‘It shall apply from 1 July 2021.’;

Article 2 Amendments to Implementing Regulation (EU) 2020/194

Implementing Regulation (EU) 2020/194 is amended as follows:

(1)

Article 7 is replaced by the following:

‘Article 7

Repeal

Implementing Regulation (EU) No 815/2012 is repealed with effect from 1 July 2021.

However, as regards the submission of and corrections to VAT returns in respect of supplies of services covered by either of the special schemes referred to in Implementing Regulation (EU) No 815/2012 that were carried out before 1 July 2021, that Implementing Regulation shall continue to apply until 10 August 2024.’;

(2)

in Article 8, the second paragraph is replaced by the following:

‘It shall apply from 1 July 2021.’

(3)

Annex I is amended as follows:

(a)

Box 21, Column E is replaced by the following:

‘Intermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC if the intermediary has previously acted as such’;

(b)

Footnote 13 is replaced by the following:

‘( 13 )

The date of commencement of using the scheme is identical to the date in column D, box 19 and, in case of pre-registration in accordance with the third paragraph of Article 2 of Council Implementing Regulation (EU) 2019/2026, cannot be prior to 1 July 2021.’

Article 3 Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .