{
  "url": "https://openlegislation.uk/eu-directive-2020-285/article-4",
  "json_url": "https://openlegislation.uk/eu-directive-2020-285/article-4.json",
  "legislation": "eudr/2020/285",
  "legislation_title": "Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises",
  "legislation_url": "https://openlegislation.uk/eu-directive-2020-285",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Entry into force",
  "text": "This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.\nArticle 2 shall apply from 1 January 2025.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2020/285/article/4",
    "retrieved_at": "2026-11-01T15:21:23.568216+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}