Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises

32020L0285

Den Europæiske UnionDirektiv2020

European Union

Article 2 shall apply from 1 January 2025.

Article 5

Addressees

This Directive is addressed to the Member States.

Done at Brussels, 18 February 2020.

For the Council

The President

Z. Marić