Where a supply of services carried out for a taxable...
- Verify customer location for cross-border services
Retained EU Law
2011
United Kingdom
Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
At a glance
What's here
16 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
(1) In order to identify the customer’s fixed establishment to...
- Identify the customer's fixed establishment for VAT place of supply
(1) From 1 January 2013, where, in accordance with the...
- Verify customer location for VAT place of supply
(1) Where the recipient of a supply of goods or...
- Obtain and retain VAT exemption certificate for cross-border supplies
(1) The register referred to in Article 243(3) of Directive 2006/112/EC that...
- Keep a register of call-off stock transfers
For the transactions referred to in Article 262 of Directive...
- Communicate your VAT number to your suppliers for cross-border transactions
(1) Where a taxable person using the Union scheme ceases...
- Notify new VAT identification Member State if your business establishment moves
A taxable person using a special scheme may cease using...
- Notify HMRC 15 days before leaving the VAT special scheme
(1) A taxable person shall, no later than the tenth...
- Notify HMRC of changes to your special VAT scheme activities
A taxable person who has been excluded from one of...
- Pay VAT directly to the tax authorities of the Member State of consumption after exclusion from a special scheme
(1) Any return period within the meaning of Article 364...
- Submit separate VAT returns for each special scheme period
Where a taxable person using a special scheme has supplied...
- Submit a nil VAT return if no supplies under the special scheme
The Member State of identification shall remind, by electronic means,...
- File VAT returns to your identification Member State even if you receive reminders from other states
Without prejudice to the third paragraph of Article 63a, and...
- Make specific VAT payments linked to your quarterly return
Where no VAT return has been submitted, or where the...
- Pay VAT-related interest and penalties to the country where customers are
(1) In order to be regarded as sufficiently detailed within...
- Keep detailed VAT records for each service supplied to EU consumers
Browse 85 other sections — procedural / definitional / commencement
uri:annex/ii/annotations/1
This Regulation lays down measures for the implementation of certain...
The following shall not result in intra-Community acquisitions within the...
Without prejudice to point (b) of the first paragraph of...
A taxable person who is entitled to non-taxation of his...
A European Economic Interest Grouping (EEIG) constituted in accordance with...
(1) Restaurant and catering services mean services consisting of the...
(1) Telecommunications services within the meaning of Article 24(2) of...
(1) Broadcasting services shall include services consisting of audio and...
(1) ‘Electronically supplied services’ as referred to in Directive 2006/112/EC...
If a taxable person only assembles the various parts of...
The sale of an option, where such a sale is...
(1) For the application of Article 28 of Directive 2006/112/EC,...
(1) For the application of Articles 44 and 45 of...
(1) For the application of Article 44 of Directive 2006/112/EC,...
For the application of Directive 2006/112/EC, the ‘permanent address’ of...
The place where a natural person ‘usually resides’, whether or...
The place where a non-taxable legal person is established, as...
For the application of Directive 2006/112/EC, the following shall be...
Where in the course of a calendar year the threshold...
The section of a passenger transport operation effected within the...
Where an intra-Community acquisition of goods within the meaning of...
(1) If the place of supply of services depends on...
(1) Unless he has information to the contrary, the supplier...
For the purpose of applying the rules concerning the place...
Where a supply of services to a taxable person, or...
Where services covered by the first subparagraph of Article 56(2)...
(1) For the application of Articles 44, 58 and 59a...
For the application of Article 58 of Directive 2006/112/EC, where...
For the application of Article 56(2) of Directive 2006/112/EC, where...
(1) Where a supplier supplies a service listed in Article...
For the purposes of applying the rules in Article 56(2)...
For the purpose of applying the rules in Article 58...
For the application of the rules governing the place of...
A transaction whereby a body assigns television broadcasting rights in...
The supply of services which consist in applying for or...
In so far as they constitute a single service, the...
Without prejudice to Article 41 of this Regulation, the supply...
The supply of services of intermediaries as referred to in...
Services supplied by intermediaries acting in the name and on...
(1) Services connected with immovable property, as referred to in...
Where equipment is put at the disposal of a customer...
For the purpose of determining the place of supply of...
(1) Services in respect of admission to cultural, artistic, sporting,...
The ancillary services referred to in Article 53 of Directive...
The supply of tickets granting access to a cultural, artistic,...
Except where the goods being assembled become part of immovable...
The section of a passenger transport operation effected within the...
Where restaurant services and catering services are supplied during the...
The place of supply of a restaurant service or catering...
(1) ‘Means of transport’ as referred to in Article 56...
(1) For the application of Article 56 of Directive 2006/112/EC,...
The place where the means of transport is actually put...
The supply of services of translation of texts to a...
Where a supplier of goods or services, as a condition...
‘Provision of holiday accommodation’ as referred to in point (12)...
Vocational training or retraining services provided under the conditions set...
The exemption provided for in point (e) of Article 135(1)...
(1) For the purpose of applying the exemptions laid down...
The exemption provided for in Article 144 of Directive 2006/112/EC...
‘Means of transport for private use’ as referred to in...
In order to determine whether, as a condition for the...
The exemption provided for in Article 151 of Directive 2006/112/EC...
(1) In order to qualify for recognition as an international...
Where the Member State of importation has introduced an electronic...
(1) For the application of Article 192a of Directive 2006/112/EC,...
Where a taxable person has established his place of business...
‘Weights accepted by the bullion markets’ as referred to in...
For the purposes of establishing the list of gold coins...
For the purposes of this Section, the following definitions shall...
Where a taxable person using the Union scheme has established...
The Union scheme shall not apply to telecommunications, broadcasting or...
When a taxable person informs the Member State of identification...
The Member State of identification shall identify the taxable person...
Where at least one of the criteria for exclusion laid...
A taxable person using a special scheme who has, for...
(1) Where a taxable person is excluded from one of...
Amounts on VAT returns made under the special schemes shall...
(1) Changes to the figures contained in a VAT return...
If a taxable person: ceases to use one of the...
Where a Member State of identification whose currency is not...
A Member State of identification which receives a payment in...
Where a taxable person has submitted a VAT return under...
Regulation (EC) No 1777/2005 is hereby repealed. References made to...
This Regulation shall enter into force on the 20th day...
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