# Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud, Article 2

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.

---
Source: https://www.legislation.gov.uk/eudr/2018/1695/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2018-1695/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.