{
  "url": "https://openlegislation.uk/eu-regulation-2020-21/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-21/introduction.json",
  "legislation": "eur/2020/21",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-21",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) 2020/21\nof 14 January 2020\namending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax, and in particular Article 47l(c) thereof,\nWhereas:\n(1)\nCommission Implementing Regulation (EU) No 79/2012 provides in point (d) of Article 7(2) that the Commission shall make a web portal available for Member States that choose to publish among others the tax rate applicable for supplies of telecommunication, broadcasting and electronically supplied services referred to in the second paragraph of Article 47 of Regulation (EU) No 904/2010.\n(2)\nChapter 6 of Title XII of Council Directive 2006/112/EC provides for special schemes for taxable persons supplying certain services. That Chapter was amended by Council Directive (EU) 2017/2455 and its scope was extended to supplies of services to non-taxable persons and distance sales of goods.\n(3)\nIn order to take into account the extended scope of the special schemes of Chapter 6 of Title XII of Directive 2006/112/EC, Regulation (EU) No 904/2010 was amended by Regulation (EU) 2017/2454 and Article 47g was inserted.\n(4)\nImplementing Regulation (EU) No 79/2012 should therefore be amended to reflect this change to Regulation (EU) No 904/2010.\n(5)\nIn order for this Regulation to apply from the same date as the amended provisions of Chapter 6 of Title XII of Directive 2006/112/EC and Article 47g of Regulation (EU) No 904/2010, this Regulation should apply from 1 January 2021.\n(6)\nThe measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 268, 12.10.2010, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (OJ L 29, 1.2.2012, p. 13)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; OJ L 347, 11.12.2006, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Council Regulation (EU) 2017/2454 of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 348, 29.12.2017, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/21/introduction",
    "retrieved_at": "2026-11-01T14:42:52.428714+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."
}