# Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate, Article 2

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

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 September 2018 at the latest. They shall immediately communicate the text of those measures to the Commission.
When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such a reference is to be made.
2. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

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Source: https://www.legislation.gov.uk/eudr/2018/912/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2018-912/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.