Legal provisions of COM(2020)360 - Amendment of the VAT Directive as regards the identification of taxable persons in Northern Ireland

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dossier COM(2020)360 - Amendment of the VAT Directive as regards the identification of taxable persons in Northern Ireland.
document COM(2020)360 EN
date November 20, 2020

Contents

Article 1

In Article 215 of Directive 2006/112/EC, the following paragraph is added:

‘The prefix “XI” shall be used for Northern Ireland’.

Article 2

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 2020. They shall immediately inform the Commission thereof.

When Member States adopt those measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

2. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

Article 3

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

Article 4

This Directive is addressed to the Member States.