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European Union
Commission Implementing Regulation (EU) 2026/1869
Article 2

Commission Implementing Regulation (EU) 2026/1869

In forceThis text since 17 Aug 2026law://eu/reg/2026/1869/art_2@2026-11-10

Version in force onWhereEuropean Union

Article 2Amendments to Annex I to Implementing Regulation (EU) 2020/194#

Annex I to Implementing Regulation (EU) 2020/194 is amended in accordance with Annex I to this Regulation.

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

Key facts

Type: Implementing regulation · Commission Implementing Regulation (EU) 2026/1869
Adopted: 27 Jul 2026
In force: 17 Aug 2026
Applies from: 1 Jan 2027
Applies from: 1 Jul 2028
Made by: Directorate-General for Taxation and Customs Union, European Commission
Official: EUR-Lex 32026R1869 · ELI

Topics

application of EU law distance selling goods intra-EU trade provision of services supply tax collection tax harmonisation taxpayer tax return Taxation Value added tax

History · 1 version

17 Aug 2026Reading

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Cited by 1: this act2 provisions

Defined terms · 2

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special schemes
means the non-Union scheme, the Union scheme, the import scheme and the transfer of own goods scheme.’;
transfer of own goods scheme
means the special scheme for transfers of own goods provided for in Title XII, Chapter 6, Section 5, of Directive 2006/112/EC;’;

eu/reg/2026/1869