Administrative cooperation and combating VAT fraud. Regulation 904/2010 is amended. Distance sales of goods imported from third countries

Council Regulation (EU) 2017/2454 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of VAT has been published.

Council Directive 2017/2454 shall enter into force on 18 January 2018. It shall apply from 1 January 2021. The amendments are connected with the extension of the special schemes to distance sales of goods imported from third territories of third countries. 

OJ

 

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