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European Union
Council Implementing Decision (EU) 2026/1728
Article 1
(1)

Council Implementing Decision (EU) 2026/1728

law://eu/dec/2026/1728/art_1__pnt_1@2026-11-12

Version in force onWhereEuropean Union

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Key facts

Type: Decision · Council Implementing Decision (EU) 2026/1728
Adopted: 10 Jul 2026
In force: 10 Jul 2026
Made by: Council of the European Union
Official: EUR-Lex 32026D1728 · ELI

Topics

derogation from EU law e-invoicing goods and services Italy provision of services public authorities tax collection tax evasion tax relief VAT Value added tax

Contents

(1) in Article 3, second paragraph, the date ‘30 September 202…
(2) in Article 5, the date ‘30 June 2026’ is replaced by the d…

Contents

(1) in Article 3, second paragraph, the date ‘30 September 202…
(2) in Article 5, the date ‘30 June 2026’ is replaced by the d…

History · 1 version

10 Jul 2026Reading

This text since 10 Jul 2026

In force

(1)in Article 3, second paragraph, the date ‘30 September 2024’ is replaced by the date ‘30 September 2027’;

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Amends 1: Council Implementing Decision (EU) 2017/784
Cites 1: this act