Legal provisions of COM(2020)199 - Amendment of Implementing Regulation (EU) 2019/2026 as regards the dates of application due to the outbreak of the COVID-19 crisis - Main contents
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dossier | COM(2020)199 - Amendment of Implementing Regulation (EU) 2019/2026 as regards the dates of application due to the outbreak of the COVID-19 ... |
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document | COM(2020)199 ![]() |
date | July 20, 2020 |
Article 1
(1) | in point (5) of Article 1, the new paragraph 1 of Article 61 of Implementing Regulation (EU) No 282/2011 is replaced by the following: ‘1. Changes to the figures contained in a VAT return relating to periods up to and including the second return period in 2021 shall, after the submission of that VAT return, be made only by means of amendments to that return and not by adjustments in a subsequent return. Changes to the figures contained in a VAT return relating to periods from the third return period in 2021 shall, after the submission of that VAT return, be made only by adjustments in a subsequent return.’; |
(2) | in Article 2, the second and third paragraphs are replaced by the following: ‘It shall apply from 1 July 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 April 2021.’. |
Article 2
This Regulation shall be binding in its entirety and directly applicable in all Member States.