# 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, Article 4: 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.
Article 2 shall apply from 1 January 2025.

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Source: https://www.legislation.gov.uk/eudr/2020/285/article/4 (the official version)
Page: https://openlegislation.uk/eu-directive-2020-285/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.