THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to 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.], and in particular Article 397 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1) Council Implementing Regulation (EU) No 282/2011 [Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).] lays down detailed provisions for special schemes for taxable persons supplying certain services to non-taxable persons.

(2) Council Implementing Regulation (EU) 2019/2026 [Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods (OJ L 313, 4.12.2019, p. 14).] amends those provisions to extend the scope of existing special schemes and introduce a new scheme in order to modernise the legal framework for value added tax (VAT) for cross-border business-to-consumer (B2C) e-commerce. Those amendments are to be applied from 1 January 2021.