- Commission Implementing Decision (EU) 2021/942 laying down rules for the application of Council Directive 2006/112/EC as regards the establishment of the list of third countries with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU and Council Regulation (EU) No 904/2010
- Commission Implementing Regulation (EU) No 2021/1218 amending Commission Implementing Regulation (EU) No 79/2012 as regards the storage of and automated access to the information on the VAT exempted importations under the ‘import scheme’
- Commission Implementing Regulation (EU) 2021/965 amending Implementing Regulation (EU) 2020/194 as regards the exchange of records held by taxable persons or their intermediaries and the designation of competent authorities responsible for coordinating administrative enquiries
- Council Directive 2006/112/EC on the common system of value added tax (as amended by Council Directives (EU) 2017/2455, Council Directive (EU) 2019/1995 and Council Decision (EU) 2020/1109)
- Council Directive 2009/132/EC determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (as amended by Council Directive (EU) 2017/2455)
- Council Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax (as amended by Council Regulation (EU) 2017/2454 and Council Regulation (EU) 2020/1108)
- Council Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (as amended by Council Implementing Regulation (EU) 2017/2459, Council Implementing Regulation (EU) 2019/2026 and Council Implementing Regulation (EU) 2020/1112)
- Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods (as amended by Commission Implementing Regulation (EU) 2020/1318)