Council Implementing Regulation (EU) 2019/2026 Article 2

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 January 2021. However, Member States shall allow taxable persons and intermediaries acting on their behalf to submit the information required under Articles 360, 369c or 369o of Directive 2006/112/EC for registration under the special schemes as from 1 October 2020.

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Other provisions in Council Implementing Regulation (EU) 2019/2026

Article 1

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

CitationArticle 2 of Council Implementing Regulation (EU) 2019/2026 (LawPlayer, data as of 2026-07-04)

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