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Commission Implementing Regulation (EU) 2021/1218 of 26 July 2021 amending Implementing Regulation (EU) No 79/2012 as regards the storage of and automated access to the information on the VAT exempted importations under the ‘import scheme’

Commission Implementing Regulation (EU) 2021/1218 of 26 July 2021 amending Implementing Regulation (EU) No 79/2012 as regards the storage of and automated access to the information on the VAT exempted importations under the ‘import scheme’

Implementing Regulation (EU) 2021/1218 · Regulation · 2 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

Article 5a(1) of Implementing Regulation (EU) No 79/2012 is replaced by the following: ‘1. The storage of and automated access by competent authorities to the information referred to in Article 17(1), points (e) and (f), of Regulation (EU) No 904/2010 shall take place using the electronic system referred to in Article 56(1) of Commission Implementing Regulation (EU) 2015/2447 ( *1 ) .

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . It shall apply from 1 July 2021.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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