This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 July 2020.

For the Council

The President

M. ROTH

( 1 ) Opinion of 10 July 2020 (not yet published in the Official Journal).

( 2 ) Opinion of 10 June 2020 (not yet published in the Official Journal).

( 3 ) Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax ( OJ L 268, 12.10.2010, p. 1 ).

( 4 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ L 347, 11.12.2006, p. 1 ).

( 5 ) Council Regulation (EU) 2017/2454 of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax ( OJ L 348, 29.12.2017, p. 1 ).

COUNCIL REGULATION (EU) 2020/1108 of 20 July 2020 amending Regulation (EU) 2017/2454 as regards the dates of application in response to the COVID‐19 pandemic