# Council Directive (EU) 2018/2057 of 20 December 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold, 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.
It shall apply until 30 June 2022.

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Source: https://www.legislation.gov.uk/eudr/2018/2057/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2018-2057/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.