http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01Council 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)Council Implementing Regulation (EU) No 282/2011Council 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)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R0282-20150101texttext/xmlen2015-01-01 CHAPTER V <Strong>PLACE OF TAXABLE TRANSACTIONS</Strong> SECTION 4 <Strong> <Emphasis>Place of supply of services</Emphasis> </Strong> <Strong> <Emphasis>(Articles 43 to 59 of Directive 2006/112/EC)</Emphasis> </Strong> Subsection 1 <Strong> <Expanded>Status of the customer</Expanded> </Strong> Article 18 1 Unless he has information to the contrary, the supplier may regard a customer established within the Community as a taxable person: a where the customer has communicated his individual VAT identification number to him, and the supplier obtains confirmation of the validity of that identification number and of the associated name and address in accordance with Article 31 of Council Regulation (EC) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax; b where the customer has not yet received an individual VAT identification number, but informs the supplier that he has applied for it and the supplier obtains any other proof which demonstrates that the customer is a taxable person or a non-taxable legal person required to be identified for VAT purposes and carries out a reasonable level of verification of the accuracy of the information provided by the customer, by normal commercial security measures such as those relating to identity or payment checks. 2 Unless he has information to the contrary, the supplier may regard a customer established within the Community as a non-taxable person when he can demonstrate that the customer has not communicated his individual VAT identification number to him. However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated his individual VAT identification number to him. 3 Unless he has information to the contrary, the supplier may regard a customer established outside the Community as a taxable person: a if he obtains from the customer a certificate issued by the customer’s competent tax authorities as confirmation that the customer is engaged in economic activities in order to enable him to obtain a refund of VAT under Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory; b where the customer does not possess that certificate, if the supplier has the VAT number, or a similar number attributed to the customer by the country of establishment and used to identify businesses or any other proof which demonstrates that the customer is a taxable person and if the supplier carries out a reasonable level of verification of the accuracy of the information provided by the customer, by normal commercial security measures such as those relating to identity or payment checks. OJ L 268, 12.10.2010, p. 1. OJ L 326, 21.11.1986, p. 40. Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eur/2011/282/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282" NumberOfProvisions="95" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2015-01-01" RestrictEndDate="2017-01-01" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01</dc:identifier>
<dc:title>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)</dc:title>
<dct:alternative>Council Implementing Regulation (EU) No 282/2011</dct:alternative>
<dc:description>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)</dc:description>
<dc:modified>2020-12-11</dc:modified>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R0282-20150101</dc:source>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dct:valid>2015-01-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2011/282/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2011/282/2015-01-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2011/282/introduction/2015-01-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2011/282/signature/2015-01-01" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2011/282/body/2015-01-01" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2011/282/annexes/2015-01-01" title="annexes"/>
<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2020-01-31" title="2020-01-31"/>
<atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2020-12-31" title="2020-12-31"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2011/282/contents/2015-01-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2011-03-15" title="2011-03-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/282/article/18/adopted" title="adopted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/282/article/18/2011-03-15" title="2011-03-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/282/article/18" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2011/282/2015-01-01" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2011/282/article/17/2015-01-01" title="Provision; Article 17"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2011/282/article/17/2015-01-01" title="Provision; Article 17"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/eur/2011/282/article/19/2015-01-01" title="Provision; Article 19"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eur/2011/282/article/19/2015-01-01" title="Provision; Article 19"/>
<ukm:EUMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="euretained"/>
<ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2011"/>
<ukm:Number Value="282"/>
<ukm:EURLexIdentifiers>
<ukm:Cellar Value="8a9182e5-74f0-4c16-a69f-71e5cbce93d3"/>
<ukm:CELEX Value="02011R0282-20150101"/>
<ukm:ELI Value="reg_impl:2011:282:2015-01-01"/>
</ukm:EURLexIdentifiers>
<ukm:EnactmentDate Date="2011-03-15"/>
<ukm:EURLexModified Date="2019-04-17T00:08:42Z"/>
<ukm:EURLexExtracted Date="2019-04-17T06:03:55Z"/>
<ukm:XMLGenerated Date="2020-12-11T21:06:46Z"/>
<ukm:XMLImported Date="2020-12-11T22:33:41Z"/>
<ukm:CreatedBy Label="Provisional data" URI="http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO"/>
<ukm:EURLexMetadata>
<WORK xmlns="">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/8a9182e5-74f0-4c16-a69f-71e5cbce93d3</VALUE>
<IDENTIFIER>8a9182e5-74f0-4c16-a69f-71e5cbce93d3</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/consolidation/2011R0282%2F20150101</VALUE>
<IDENTIFIER>2011R0282/20150101</IDENTIFIER>
<TYPE>consolidation</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/02011R0282-20150101</VALUE>
<IDENTIFIER>02011R0282-20150101</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/282/2015-01-01</VALUE>
<IDENTIFIER>reg_impl:2011:282:2015-01-01</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<RESOURCE_LEGAL_ELI type="data">
<VALUE>http://data.europa.eu/eli/reg_impl/2011/282/2015-01-01</VALUE>
</RESOURCE_LEGAL_ELI>
<RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
<VALUE>0282</VALUE>
</RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
<DATE_DOCUMENT type="date">
<VALUE>2015-01-01</VALUE>
<YEAR>2015</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</DATE_DOCUMENT>
<ID_SECTOR type="data">
<VALUE>0</VALUE>
</ID_SECTOR>
<IDENTIFIER type="data">
<VALUE>consolidation:2011R0282/20150101</VALUE>
</IDENTIFIER>
<RESOURCE_LEGAL_ID_CELEX type="data">
<VALUE>02011R0282-20150101</VALUE>
</RESOURCE_LEGAL_ID_CELEX>
<ELI type="data">
<VALUE>http://data.europa.eu/eli/reg_impl/2011/282/2015-01-01</VALUE>
</ELI>
<BASED_ON type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/8c39913b-66f7-4a71-8410-a4ace44e9763</VALUE>
<IDENTIFIER>8c39913b-66f7-4a71-8410-a4ace44e9763</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2011_077_R_0001_01</VALUE>
<IDENTIFIER>JOL_2011_077_R_0001_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/282/oj</VALUE>
<IDENTIFIER>reg_impl:2011:282:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32011R0282</VALUE>
<IDENTIFIER>32011R0282</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
</BASED_ON>
<WORK_ID_DOCUMENT type="data">
<VALUE>celex:02011R0282-20150101</VALUE>
</WORK_ID_DOCUMENT>
<RESOURCE_LEGAL_TYPE type="data">
<VALUE>R</VALUE>
</RESOURCE_LEGAL_TYPE>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/93b84081-6650-11e4-ba48-01aa75ed71a1</VALUE>
<IDENTIFIER>93b84081-6650-11e4-ba48-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg/2012/967/corrigendum/2014-11-07/oj</VALUE>
<IDENTIFIER>reg:2012:967:corrigendum:2014-11-07:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32012R0967R%2801%29</VALUE>
<IDENTIFIER>32012R0967R(01)</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2014_321_R_0008</VALUE>
<IDENTIFIER>JOL_2014_321_R_0008</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/immc/20141105-003%3AST%2012641%202014%20INIT</VALUE>
<IDENTIFIER>20141105-003:ST 12641 2014 INIT</IDENTIFIER>
<TYPE>immc</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/planjo/20141105-003</VALUE>
<IDENTIFIER>20141105-003</IDENTIFIER>
<TYPE>planjo</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<WORK_HAS_RESOURCE-TYPE type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/resource-type/CONS_TEXT</VALUE>
<IDENTIFIER>CONS_TEXT</IDENTIFIER>
<TYPE>resource-type</TYPE>
</URI>
<OP-CODE>CONS_TEXT</OP-CODE>
<IDENTIFIER>CONS_TEXT</IDENTIFIER>
<PREFLABEL>Consolidated text</PREFLABEL>
</WORK_HAS_RESOURCE-TYPE>
<CREATED_BY type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
<IDENTIFIER>OP_DATPRO</IDENTIFIER>
<TYPE>corporate-body</TYPE>
</URI>
<OP-CODE>OP_DATPRO</OP-CODE>
<IDENTIFIER>OP_DATPRO</IDENTIFIER>
<PREFLABEL>Provisional data</PREFLABEL>
</CREATED_BY>
<RESOURCE_LEGAL_YEAR type="data">
<VALUE>2011</VALUE>
</RESOURCE_LEGAL_YEAR>
<RESOURCE_LEGAL_NUMBER_NATURAL type="data">
<VALUE>282</VALUE>
</RESOURCE_LEGAL_NUMBER_NATURAL>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/8c39913b-66f7-4a71-8410-a4ace44e9763</VALUE>
<IDENTIFIER>8c39913b-66f7-4a71-8410-a4ace44e9763</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2011_077_R_0001_01</VALUE>
<IDENTIFIER>JOL_2011_077_R_0001_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/282/oj</VALUE>
<IDENTIFIER>reg_impl:2011:282:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32011R0282</VALUE>
<IDENTIFIER>32011R0282</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/8c39913b-66f7-4a71-8410-a4ace44e9763</VALUE>
<IDENTIFIER>8c39913b-66f7-4a71-8410-a4ace44e9763</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2011_077_R_0001_01</VALUE>
<IDENTIFIER>JOL_2011_077_R_0001_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/282/oj</VALUE>
<IDENTIFIER>reg_impl:2011:282:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32011R0282</VALUE>
<IDENTIFIER>32011R0282</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL>
<WORK_CREATED_BY_AGENT type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
<IDENTIFIER>OP_DATPRO</IDENTIFIER>
<TYPE>corporate-body</TYPE>
</URI>
<OP-CODE>OP_DATPRO</OP-CODE>
<IDENTIFIER>OP_DATPRO</IDENTIFIER>
<PREFLABEL>Provisional data</PREFLABEL>
<ANNOTATION>
<ERROR_MESSAGE>Data missing</ERROR_MESSAGE>
<QUALITY_ISSUE>DATMIS</QUALITY_ISSUE>
<BUILD_INFO>cdm:CDM_3.2.3 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:5.11.1 builddate:16/02/2016 10:13:31</BUILD_INFO>
</ANNOTATION>
</WORK_CREATED_BY_AGENT>
<YEAR type="data">
<VALUE>2011</VALUE>
</YEAR>
<CREATIONDATE type="date">
<VALUE>1001-01-01T00:00:00.000+00:00</VALUE>
<YEAR>1001</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</CREATIONDATE>
<RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
<VALUE>2015-01-01</VALUE>
<YEAR>2015</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
<ACT_CONSOLIDATED_DATE type="date">
<VALUE>2015-01-01</VALUE>
<YEAR>2015</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</ACT_CONSOLIDATED_DATE>
<LASTMODIFICATIONDATE type="date">
<VALUE>2019-04-17T02:08:42.577+02:00</VALUE>
<YEAR>2019</YEAR>
<MONTH>04</MONTH>
<DAY>17</DAY>
</LASTMODIFICATIONDATE>
<IDENTIFIER type="data">
<VALUE>http://data.europa.eu/eli/reg_impl/2011/282/2015-01-01</VALUE>
</IDENTIFIER>
<RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/fd_030/VC</VALUE>
<IDENTIFIER>VC</IDENTIFIER>
<TYPE>fd_030</TYPE>
</URI>
<OP-CODE>VC</OP-CODE>
<IDENTIFIER>VC</IDENTIFIER>
<PREFLABEL>Consolidated text</PREFLABEL>
</RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
<IDENTIFIER type="data">
<VALUE>celex:02011R0282-20150101</VALUE>
</IDENTIFIER>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/54be6207-b6b4-487c-ba2b-410ec1bd84fc</VALUE>
<IDENTIFIER>54be6207-b6b4-487c-ba2b-410ec1bd84fc</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/282/2011-04-12</VALUE>
<IDENTIFIER>reg_impl:2011:282:2011-04-12</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/consolidation/2011R0282%2F20110412</VALUE>
<IDENTIFIER>2011R0282/20110412</IDENTIFIER>
<TYPE>consolidation</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/02011R0282-20110412</VALUE>
<IDENTIFIER>02011R0282-20110412</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<DATE type="date">
<VALUE>2015-01-01</VALUE>
<YEAR>2015</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</DATE>
<DATE_CREATION_LEGACY type="date">
<VALUE>2015-01-15</VALUE>
<YEAR>2015</YEAR>
<MONTH>01</MONTH>
<DAY>15</DAY>
</DATE_CREATION_LEGACY>
<ID_CELEX type="data">
<VALUE>02011R0282-20150101</VALUE>
</ID_CELEX>
<RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
<VALUE>LASTMODIN {32013R1042|http://publications.europa.eu/resource/celex/32013R1042}</VALUE>
</RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
<IDENTIFIER type="data">
<VALUE>02011R0282-20150101</VALUE>
</IDENTIFIER>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/842df1fb-3e0c-11e3-a247-01aa75ed71a1</VALUE>
<IDENTIFIER>842df1fb-3e0c-11e3-a247-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32013R1042</VALUE>
<IDENTIFIER>32013R1042</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg_impl/2013/1042/oj</VALUE>
<IDENTIFIER>reg_impl:2013:1042:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2013_284_R_0001_01</VALUE>
<IDENTIFIER>JOL_2013_284_R_0001_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<WORK_ID_DOCUMENT type="data">
<VALUE>consolidation:2011R0282/20150101</VALUE>
</WORK_ID_DOCUMENT>
<WORK_DATE_DOCUMENT type="date">
<VALUE>2015-01-01</VALUE>
<YEAR>2015</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</WORK_DATE_DOCUMENT>
<DATE type="date">
<VALUE>2015-01-15</VALUE>
<YEAR>2015</YEAR>
<MONTH>01</MONTH>
<DAY>15</DAY>
</DATE>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/fb2fff1e-1c34-11e2-91ce-01aa75ed71a1</VALUE>
<IDENTIFIER>fb2fff1e-1c34-11e2-91ce-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32012R0967</VALUE>
<IDENTIFIER>32012R0967</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg/2012/967/oj</VALUE>
<IDENTIFIER>reg:2012:967:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2012_290_R_0001_01</VALUE>
<IDENTIFIER>JOL_2012_290_R_0001_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<TYPE>cdm:resource_legal</TYPE>
<TYPE>R</TYPE>
<TYPE>cdm:work</TYPE>
<TYPE>cdm:act_consolidated</TYPE>
</WORK>
<EXPRESSION xmlns="">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/8a9182e5-74f0-4c16-a69f-71e5cbce93d3.0020</VALUE>
<IDENTIFIER>8a9182e5-74f0-4c16-a69f-71e5cbce93d3.0020</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/consolidation/2011R0282%2F20150101.ENG</VALUE>
<IDENTIFIER>2011R0282/20150101.ENG</IDENTIFIER>
<TYPE>consolidation</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/02011R0282-20150101.ENG</VALUE>
<IDENTIFIER>02011R0282-20150101.ENG</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<EXPRESSION_USES_LANGUAGE type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
<IDENTIFIER>ENG</IDENTIFIER>
<TYPE>language</TYPE>
</URI>
<OP-CODE>ENG</OP-CODE>
<IDENTIFIER>ENG</IDENTIFIER>
<PREFLABEL>English</PREFLABEL>
<ALTLABEL>English</ALTLABEL>
</EXPRESSION_USES_LANGUAGE>
<LANG type="data">
<VALUE>en</VALUE>
</LANG>
<TITLE type="data">
<VALUE>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) </VALUE>
</TITLE>
<EXPRESSION_TITLE type="data">
<VALUE>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) </VALUE>
</EXPRESSION_TITLE>
<CREATIONDATE type="date">
<VALUE>1001-01-01T00:00:00.000+00:00</VALUE>
<YEAR>1001</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</CREATIONDATE>
<TITLE type="data">
<VALUE>CELEX1</VALUE>
</TITLE>
<LASTMODIFICATIONDATE type="date">
<VALUE>2019-04-17T02:08:42.578+02:00</VALUE>
<YEAR>2019</YEAR>
<MONTH>04</MONTH>
<DAY>17</DAY>
</LASTMODIFICATIONDATE>
<LANG type="data">
<VALUE>eng</VALUE>
</LANG>
</EXPRESSION>
</ukm:EURLexMetadata>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedYear="2011" AffectedClass="EuropeanUnionRegulation" Row="1" AffectingNumber="2026" AffectingClass="EuropeanUnionRegulation" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingProvisions="Regulation" AffectingYear="2019" AffectedNumber="282" Created="2020-12-11T22:34:33Z" Modified="2020-12-11T22:34:33Z" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-1" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" EffectId="key-38d9d0169092356d17312fc8e7912dd9" Type="addition" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectedProvisions="Ch. 11 s. 3">
<ukm:AffectedTitle>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</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="chapter-XI" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI">Ch. 11</ukm:Section>
<ukm:Section Ref="chapter-XI-section-3" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/XI/section/3" FoundRef="chapter-XI">s. 3</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="EuropeanUnionRegulation" Modified="2020-12-11T22:34:33Z" EffectId="key-c6c9c12d090f25e218138921ab5d6435" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." Row="2" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-2" AffectingYear="2019" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" Type="addition" AffectedNumber="282" Created="2020-12-11T22:34:33Z" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectedProvisions="Ch. 4 Art. 5a" AffectingClass="EuropeanUnionRegulation" AffectingProvisions="Regulation" AffectedYear="2011" AffectingNumber="2026" RequiresApplied="false">
<ukm:AffectedTitle>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</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="chapter-IV" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV">Ch. 4</ukm:Section>
<ukm:Section Ref="chapter-IV-article-5a" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV/article/5a" FoundRef="chapter-IV">Art. 5a</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="Regulation" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectedProvisions="Ch. 10 s. 1b" EffectId="key-af3c1e03aae39f628a56cc8f5431b557" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." Created="2020-12-11T22:34:33Z" Type="addition" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" Row="3" AffectingClass="EuropeanUnionRegulation" Modified="2020-12-11T22:34:33Z" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-3" RequiresApplied="false" AffectingYear="2019" AffectedClass="EuropeanUnionRegulation" AffectingNumber="2026" AffectedNumber="282" AffectedYear="2011">
<ukm:AffectedTitle>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</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="chapter-X" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/X">Ch. 10</ukm:Section>
<ukm:Section Ref="chapter-X-section-1b" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/X/section/1b" FoundRef="chapter-X">s. 1b</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Ch. 4 Art. 5b" AffectingNumber="2026" AffectingYear="2019" AffectingClass="EuropeanUnionRegulation" AffectedYear="2011" Modified="2020-12-11T22:34:33Z" RequiresApplied="false" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" Created="2020-12-11T22:34:33Z" AffectedClass="EuropeanUnionRegulation" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-4" Type="addition" Row="4" AffectingProvisions="Regulation" AffectedNumber="282" EffectId="key-77e460883346e01bb6bfcdfbe066c434">
<ukm:AffectedTitle>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</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="chapter-IV" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV">Ch. 4</ukm:Section>
<ukm:Section Ref="chapter-IV-article-5b" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV/article/5b" FoundRef="chapter-IV">Art. 5b</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="EuropeanUnionRegulation" Row="6" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-6" AffectedClass="EuropeanUnionRegulation" RequiresApplied="false" Modified="2020-12-11T22:34:33Z" AffectingNumber="2026" AffectedYear="2011" AffectedProvisions="Ch. 4 Art. 5d" EffectId="key-0b1a0a6d527cc7bc4f39144aaf203af3" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." Type="addition" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectingYear="2019" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectedNumber="282" Created="2020-12-11T22:34:33Z" AffectingProvisions="Regulation">
<ukm:AffectedTitle>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</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="chapter-IV" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV">Ch. 4</ukm:Section>
<ukm:Section Ref="chapter-IV-article-5d" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV/article/5d" FoundRef="chapter-IV">Art. 5d</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-8" AffectedProvisions="Ch. Va" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" Created="2020-12-11T22:34:33Z" Row="8" AffectingClass="EuropeanUnionRegulation" EffectId="key-fbc49aed361ca4ff20fb1b197d7e47a6" AffectedNumber="282" AffectedYear="2011" RequiresApplied="false" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingProvisions="Regulation" AffectedClass="EuropeanUnionRegulation" AffectingNumber="2026" Type="addition" Modified="2020-12-11T22:34:33Z" AffectingYear="2019" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026">
<ukm:AffectedTitle>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</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="chapter-Va" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/Va" err:Ref="Section missing in legislation" Missing="true">Ch. Va</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="Ch. 4 s. 2 Title" AffectedYear="2011" Type="addition" AffectingProvisions="Regulation" AffectingYear="2019" AffectingClass="EuropeanUnionRegulation" AffectedNumber="282" RequiresApplied="false" Created="2020-12-11T22:34:33Z" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." EffectId="key-d514ee6fef11c18fc9f6a577b1b48e42" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-9" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" Modified="2020-12-11T22:34:33Z" AffectingNumber="2026" AffectedClass="EuropeanUnionRegulation" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" Row="9">
<ukm:AffectedTitle>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</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="chapter-IV" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV">Ch. 4</ukm:Section>
<ukm:Section Ref="chapter-IV-section-2" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV/section/2" FoundRef="chapter-IV">s. 2</ukm:Section>
Title
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2020-12-11T22:34:33Z" RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectedClass="EuropeanUnionRegulation" AffectedNumber="282" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingYear="2019" AffectingNumber="2026" Type="addition" AffectedProvisions="Ch. 4 Art. 5c" AffectedYear="2011" AffectingProvisions="Regulation" Row="10" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-10" Created="2020-12-11T22:34:33Z" AffectingClass="EuropeanUnionRegulation" EffectId="key-19e8ea6e6bbe91ff7e83243840bce805">
<ukm:AffectedTitle>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</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="chapter-IV" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV">Ch. 4</ukm:Section>
<ukm:Section Ref="chapter-IV-article-5c" URI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/IV/article/5c" FoundRef="chapter-IV">Art. 5c</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods</ukm:AffectingTitle>
<ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2021-01-01" Qualification="wholly in force" Applied="false"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:EUMetadata>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_adopted_en.pdf" Date="2011-03-15" Size="1093250"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_2015-01-01_en.pdf" Date="2015-01-01" Size="1014118" Revised="2015-01-01"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_2017-01-01_en.pdf" Date="2017-01-01" Size="560236" Revised="2017-01-01"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_2019-01-01_en.pdf" Date="2019-01-01" Size="567572" Revised="2019-01-01"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/282/pdfs/eur_20110282_2020-01-01_en.pdf" Date="2020-01-01" Size="727949" Revised="2020-01-01"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="107"/>
<ukm:BodyParagraphs Value="95"/>
<ukm:ScheduleParagraphs Value="12"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="2"/>
</ukm:Statistics>
</ukm:Metadata>
<EURetained>
<EUBody DocumentURI="http://www.legislation.gov.uk/eur/2011/282/body/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/body" NumberOfProvisions="95" RestrictStartDate="2015-01-01" RestrictEndDate="2017-01-01" RestrictExtent="E+W+S+N.I.">
<EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V" NumberOfProvisions="41" id="chapter-V" RestrictStartDate="2015-01-01" RestrictEndDate="2017-01-01" RestrictExtent="E+W+S+N.I.">
<Number>CHAPTER V</Number>
<Title>
<Strong>PLACE OF TAXABLE TRANSACTIONS</Strong>
</Title>
<EUSection DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4" NumberOfProvisions="33" id="chapter-V-section-4" RestrictStartDate="2015-01-01" RestrictEndDate="2017-01-01" RestrictExtent="E+W+S+N.I.">
<Number>
<Emphasis>SECTION 4</Emphasis>
</Number>
<Title>
<Strong>
<Emphasis>Place of supply of services</Emphasis>
</Strong>
</Title>
<Title>
<Strong>
<Emphasis>(Articles 43 to 59 of Directive 2006/112/EC)</Emphasis>
</Strong>
</Title>
<EUSubsection DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V/section/4/subsection/1/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/1" NumberOfProvisions="2" id="chapter-V-section-4-subsection-1" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
<Number>
<Expanded>Subsection 1</Expanded>
</Number>
<Title>
<Strong>
<Expanded>Status of the customer</Expanded>
</Strong>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/18/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/18" id="article-18" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I.">
<Pnumber>Article 18</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/18/1/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/18/1" id="article-18-1">
<Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
<P2para>
<Text>Unless he has information to the contrary, the supplier may regard a customer established within the Community as a taxable person:</Text>
<P3>
<Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
<P3para>
<Text>
where the customer has communicated his individual VAT identification number to him, and the supplier obtains confirmation of the validity of that identification number and of the associated name and address in accordance with Article 31 of Council Regulation (EC) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax
<FootnoteRef Ref="f00005"/>
;
</Text>
</P3para>
</P3>
<P3>
<Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
<P3para>
<Text>where the customer has not yet received an individual VAT identification number, but informs the supplier that he has applied for it and the supplier obtains any other proof which demonstrates that the customer is a taxable person or a non-taxable legal person required to be identified for VAT purposes and carries out a reasonable level of verification of the accuracy of the information provided by the customer, by normal commercial security measures such as those relating to identity or payment checks.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/18/2/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/18/2" id="article-18-2">
<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
<P2para>
<Text>Unless he has information to the contrary, the supplier may regard a customer established within the Community as a non-taxable person when he can demonstrate that the customer has not communicated his individual VAT identification number to him.</Text>
</P2para>
<P2para>
<Text>
<Addition ChangeId="O001001M008" CommentaryRef="c000001">However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated his individual VAT identification number to him.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/18/3/2015-01-01" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/18/3" id="article-18-3">
<Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
<P2para>
<Text>Unless he has information to the contrary, the supplier may regard a customer established outside the Community as a taxable person:</Text>
<P3>
<Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
<P3para>
<Text>
if he obtains from the customer a certificate issued by the customer’s competent tax authorities as confirmation that the customer is engaged in economic activities in order to enable him to obtain a refund of VAT under Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory
<FootnoteRef Ref="f00006"/>
;
</Text>
</P3para>
</P3>
<P3>
<Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
<P3para>
<Text>where the customer does not possess that certificate, if the supplier has the VAT number, or a similar number attributed to the customer by the country of establishment and used to identify businesses or any other proof which demonstrates that the customer is a taxable person and if the supplier carries out a reasonable level of verification of the accuracy of the information provided by the customer, by normal commercial security measures such as those relating to identity or payment checks.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</EUSubsection>
</EUSection>
</EUChapter>
</EUBody>
</EURetained>
<Footnotes>
<Footnote id="f00005">
<FootnoteText>
<Para>
<Text>
<Citation id="c00005" Class="EuropeanUnionOfficialJournal" Year="2010" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2010.268.01.0001.01.ENG" Date="2010-10-12">OJ L 268, 12.10.2010, p. 1</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00006">
<FootnoteText>
<Para>
<Text>
<Citation id="c00006" Class="EuropeanUnionOfficialJournal" Year="1986" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1986.326.01.0040.01.ENG" Date="1986-11-21">OJ L 326, 21.11.1986, p. 40</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
<Commentaries>
<Commentary Type="F" Source="EU" id="c000001">
<Para>
<Text>
Inserted by
<Citation Class="EuropeanUnionRegulation" Year="2013" Number="1042" URI="http://www.legislation.gov.uk/id/eur/2013/1042" Title="Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services">Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services</Citation>
.
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>