{
  "url": "https://openlegislation.uk/eu-regulation-2019-2026/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-2026/article-2.json",
  "legislation": "eur/2019/2026",
  "legislation_title": "Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-2026",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.\nIt shall apply from 1 July 2021 .\nHowever, Member States shall allow taxable persons and intermediaries acting on their behalf to submit the information required under Articles 360, 369c or 369o of Directive 2006/112/EC for registration under the special schemes as from 1 April 2021 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Implementing Regulation (EU) 2020/1112 of 20 July 2020 amending Implementing Regulation (EU) 2019/2026 as regards the dates of application in response to the COVID-19 pandemic."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/2026/article/2",
    "retrieved_at": "2026-11-01T14:42:59.661851+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."
}