As a result of the agreement, adopted within the Council of the EU and once its parliamentary process was completed, after its publication in the Official Journal of the European Union on April 6, 2022, the modifications introduced to the 2006 Directive have entered into force /112/CE regulating the common system of value added tax by Directive (EU) 2022/542 of the Council, of April 5.
Source: ivaconsulta.com