Directive (EU) 2020/17562020/0165(CNS)COM(2020)360

Common system of value added tax: identification of taxable persons in Northern Ireland

Council Directive amending Directive 2006/112/EC - identification of taxable persons in Northern Ireland

Stage: In force, reached 25 Nov 2020
In force: In force since 26 Nov 2020 · CELEX 32020L1756
Transposition deadline: 31 Dec 2020
Procedure: Consultation procedure
Lead DG: DG TAXUD
Last activity: 26 Nov 2020

2 entries · record as of 30 Sept 2026

Where it stands

Latest: Published in the Official Journal, 25 Nov 2020.

6 Oct 2020
- Feedback on adopted proposal closed: Council Directive amending Directive 2006/112/EC - identification of taxable persons in Northern Ireland · Commission
25 Nov 2020
- Published in the Official Journal

5 documents

Documents

Newest first. Each opens at its source.

Report · A9-0200/2020Parliament
Text adopted · Directive 2020/1756Commission
Text adopted · OJ L 396 25.11.2020, p. 0001Commission
Report · PE657.280Parliament
Text adopted · T9-0299/2020Parliament

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.

Consultation	Feedback deadline
Council Directive amending Directive 2006/112/EC - identification of taxable persons in Northern Ireland	6 Oct 2020

Summary

Generated

This Council Directive amends Directive 2006/112/EC to introduce a unique VAT identification number prefix for taxable persons in Northern Ireland, distinguishing them from other UK taxpayers to ensure proper application of the Protocol on Ireland/Northern Ireland. It affects businesses trading goods in or with Northern Ireland and tax administrations. The directive is currently in force.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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