{
  "url": "https://openlegislation.uk/eu-regulation-2020-194/article-7",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-194/article-7.json",
  "legislation": "eur/2020/194",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards 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-2020-194",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Repeal",
  "text": "Implementing Regulation (EU) No 815/2012 is repealed with effect from 1 July 2021 .\nHowever, as regards the submission of and corrections to VAT returns in respect of supplies of services covered by either of the special schemes referred to in Implementing Regulation (EU) No 815/2012 that were carried out before 1 July 2021 , that Implementing Regulation shall continue to apply until 10 August 2024 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 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/2020/194/article/7",
    "retrieved_at": "2026-11-01T14:42:50.288580+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."
}