Commission Implementing Regulation (EU) 2020/194 Article 7

Repeal

Article 7

Implementing Regulation (EU) No 815/2012 is repealed with effect from 1 January 2021.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 January 2021, that Implementing Regulation shall continue to apply until 10 February 2024.

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Other provisions in Commission Implementing Regulation (EU) 2020/194

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 7 of Commission Implementing Regulation (EU) 2020/194 (LawPlayer, data as of 2026-07-04)

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