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Document 02017D1855-20200910

    Consolidated text: Council Implementing Decision (EU) 2017/1855 of 10 October 2017 authorising Romania to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

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    ELI: http://data.europa.eu/eli/dec_impl/2017/1855/2020-09-10

    02017D1855 — EN — 10.09.2020 — 001.001

    This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

    ►B

    COUNCIL IMPLEMENTING DECISION (EU) 2017/1855

    of 10 October 2017

    authorising Romania to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

    (OJ L 265 14.10.2017, p. 19)

    Amended by:

     

     

    Official Journal

      No

    page

    date

    ►M1

    COUNCIL IMPLEMENTING DECISION (EU) 2020/1260 of 4 September 2020

      L 296

    1

    10.9.2020



    ▼B

    COUNCIL IMPLEMENTING DECISION (EU) 2017/1855

    of 10 October 2017

    authorising Romania to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax



    Article 1

    By way of derogation from point 18 of Article 287 of Directive 2006/112/EC, Romania is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 88 500 at the conversion rate on the day of its accession.

    Article 2

    This Decision shall take effect on the date of its notification.

    ▼M1

    This Decision shall apply from 1 January 2018 until 31 December 2024.

    ▼B

    Article 3

    This Decision is addressed to Romania.

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