COUNCIL IMPLEMENTING DECISION (EU) 2019/2210 of 19 December 2019 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax.
According to Council Implementing Decision 2017/319/EU, Luxembourg was entitled to apply a registration threshold of EUR 30,000 until 31 December 2019. Based on current Implementing Decision 2019/2210, this threshold was increased to EUR 35,000. This derogation is applicable from 1 January 2020 until 31 December 2022.
Source Eurlex
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