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

In Article 7(2) of Implementing Regulation (EU) No 79/2012, point (d) is replaced by the following: ‘(d) as from 1 July 2021, the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010.’ ’;

Implementing Regulation (EU) No 815/2012 is repealed with effect from 1 July 2021.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

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.