# Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, Article 5: Entry into force

Extent: E+W+S+N.I.

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

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Source: https://www.legislation.gov.uk/eudr/2017/2455/article/5 (the official version)
Page: https://openlegislation.uk/eu-directive-2017-2455/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.