# 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, Article 7: Repeal

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

Implementing Regulation (EU) No 815/2012 is repealed with effect from 1 July 2021 .
However, 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 .

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Source: https://www.legislation.gov.uk/eur/2020/194/article/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-194/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.