The Council of the European Union has published a corrigendum to Council Directive (EU) 2020/285, correcting the Romanian language version of the VAT special scheme for small enterprises. The correction, dated 29 June 2026, replaces the term "număr individual de identificare" (individual identification number) with "cod individual de înregistrare" (individual registration code) throughout the legislative text. The corrigendum applies only to the Romanian (RO) language version of the Official Journal (L 62 of 2 March 2020) and does not alter any substantive rules or obligations.
The directive, originally adopted on 18 February 2020, amended Directive 2006/112/EC on the common system of value added tax and Regulation (EU) No 904/2010 on administrative cooperation. It introduced a special scheme for small enterprises, including a 15-working-day identification procedure and simplified annual VAT declaration options for exempt small enterprises. The current correction harmonises terminology across the affected articles—Articles 284, 284a, 284b, 284d, 284e, 292b, 292c of Directive 2006/112/EC and Articles 21, 31, 37b of Regulation (EU) No 904/2010—by changing all references from "number" to "code."
Member States have eight days from publication to submit observations to the Council's Directorate for Quality of Legislation. The correction is purely linguistic and has no impact on the application of the VAT scheme for small enterprises or on tax authorities' obligations. Stakeholders, including small enterprises and national tax administrations, will see no change in procedures or compliance requirements as a result of this corrigendum.