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

What 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 requires

Commission Implementing Regulation (EU) 2020/1318 amends Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 to postpone the dates of application in response to the COVID-19 pandemic. The regulation affects Member States implementing VAT-related administrative cooperation and fraud prevention measures. Key changes include postponing the application of tax rates for supplies of goods and services under special schemes from 1 January 2021 to 1 July 2021. Additionally, corrections to VAT returns for supplies carried out before 1 July 2021 can be made until 10 August 2024. The regulation ensures continuity in VAT return corrections and aligns with amendments to Directive 2006/112/EC and Regulation (EU) No 904/2010.

Pillar: Legal & IP Sovereignty · Authority: THE EUROPEAN COMMISSION · Version: 1.0.0 · Last updated: 2020-09-22

Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32020R1318

SHA-256 integrity: 834a2fcc2cfadca37d59f14f685b702919eada1fceced244322404ce97a42448

Primary Citations — 6 traced to source

• Article 1: '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.''
• Article 2: 'It shall apply from 1 July 2021.'

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