1. European
  2. Legislation (EU)
  3. EC Proposals
  4. 2023
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  1. Proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT (COM(2023) 262 final / 2023/0158 (CNS)) (updated 5 March 2024 with Opinion C/2024/1579)
  2. Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
  3. Article 3 Entry into force
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Version status: Published
Version date: 17 May 2023 - onwards
    Version 1 of 1    

Article 3 Entry into force

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

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