http://www.legislation.gov.uk/eur/2011/282/article/19Council 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:02011R0282-20200101texttext/xmlen2020-01-01 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 2 <Strong> <Expanded>Capacity of the customer</Expanded> </Strong> Article 19 For the purpose of applying the rules concerning the place of supply of services laid down in Articles 44 and 45 of Directive 2006/112/EC, a taxable person, or a non-taxable legal person deemed to be a taxable person, who receives services exclusively for private use, including use by his staff, shall be regarded as a non-taxable person. Unless he has information to the contrary, such as information on the nature of the services provided, the supplier may consider that the services are for the customer’s business use if, for that transaction, the customer has communicated his individual VAT identification number. Where one and the same service is intended for both private use, including use by the customer’s staff, and business use, the supply of that service shall be covered exclusively by Article 44 of Directive 2006/112/EC, provided there is no abusive practice.
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" IdURI="http://www.legislation.gov.uk/id/eur/2011/282" NumberOfProvisions="100" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2020-01-01" 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/19</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:02011R0282-20200101</dc:source>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dct:valid>2020-01-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2011/282/article/19/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" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2011/282/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2011/282/signature" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2011/282/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2011/282/annexes" title="annexes"/>
<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2011/282/article/19/2020-01-31" 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/19/2020-12-31" title="2020-12-31"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2011/282/article/19/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2011/282/article/19/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2011/282/article/19/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2011/282/article/19/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2011/282/article/19/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2011/282/article/19/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2011/282/article/19/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" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/282/article/19/adopted" title="adopted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/282/article/19/2011-03-15" title="2011-03-15"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2011/282" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2011/282/article/18" title="Provision; Article 18"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2011/282/article/18" title="Provision; Article 18"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/eur/2011/282/article/20" title="Provision; Article 20"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eur/2011/282/article/20" title="Provision; Article 20"/>
<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="97500169-32df-11ea-ba6e-01aa75ed71a1"/>
<ukm:ELI Value="reg_impl:2011:282:2020-01-01"/>
<ukm:CELEX Value="02011R0282-20200101"/>
</ukm:EURLexIdentifiers>
<ukm:EnactmentDate Date="2011-03-15"/>
<ukm:EURLexModified Date="2020-08-04T17:44:17Z"/>
<ukm:EURLexExtracted Date="2020-08-04T23:21:07Z"/>
<ukm:XMLGenerated Date="2020-12-11T21:06:48Z"/>
<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/97500169-32df-11ea-ba6e-01aa75ed71a1</VALUE>
<IDENTIFIER>97500169-32df-11ea-ba6e-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/282/2020-01-01</VALUE>
<IDENTIFIER>reg_impl:2011:282:2020-01-01</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/02011R0282-20200101</VALUE>
<IDENTIFIER>02011R0282-20200101</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/consolidation/2011R0282%2F20200101</VALUE>
<IDENTIFIER>2011R0282/20200101</IDENTIFIER>
<TYPE>consolidation</TYPE>
</URI>
</SAMEAS>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/967d9d40-f9ed-11e8-a96d-01aa75ed71a1</VALUE>
<IDENTIFIER>967d9d40-f9ed-11e8-a96d-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2018_311_R_0004</VALUE>
<IDENTIFIER>JOL_2018_311_R_0004</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/reg_impl/2018/1912/oj</VALUE>
<IDENTIFIER>reg_impl:2018:1912:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32018R1912</VALUE>
<IDENTIFIER>32018R1912</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<DATE_DOCUMENT type="date">
<VALUE>2020-01-01</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</DATE_DOCUMENT>
<RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
<VALUE>0282</VALUE>
</RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
<ID_SECTOR type="data">
<VALUE>0</VALUE>
</ID_SECTOR>
<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>
<RESOURCE_LEGAL_TYPE type="data">
<VALUE>R</VALUE>
</RESOURCE_LEGAL_TYPE>
<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>
<RESOURCE_LEGAL_NUMBER_NATURAL type="data">
<VALUE>282</VALUE>
</RESOURCE_LEGAL_NUMBER_NATURAL>
<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>
<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>
<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>
<WORK_ID_DOCUMENT type="data">
<VALUE>celex:02011R0282-20200101</VALUE>
</WORK_ID_DOCUMENT>
<ELI type="data">
<VALUE>http://data.europa.eu/eli/reg_impl/2011/282/2020-01-01</VALUE>
</ELI>
<VERSION type="data">
<VALUE>final</VALUE>
</VERSION>
<LASTMODIFICATIONDATE type="date">
<VALUE>2020-08-04T19:44:17.449+02:00</VALUE>
<YEAR>2020</YEAR>
<MONTH>08</MONTH>
<DAY>04</DAY>
</LASTMODIFICATIONDATE>
<IDENTIFIER type="data">
<VALUE>consolidation:2011R0282/20200101</VALUE>
</IDENTIFIER>
<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>
</WORK_CREATED_BY_AGENT>
<RESOURCE_LEGAL_ELI type="data">
<VALUE>http://data.europa.eu/eli/reg_impl/2011/282/2020-01-01</VALUE>
</RESOURCE_LEGAL_ELI>
<IDENTIFIER type="data">
<VALUE>02011R0282-20200101</VALUE>
</IDENTIFIER>
<ID_CELEX type="data">
<VALUE>02011R0282-20200101</VALUE>
</ID_CELEX>
<RESOURCE_LEGAL_ID_CELEX type="data">
<VALUE>02011R0282-20200101</VALUE>
</RESOURCE_LEGAL_ID_CELEX>
<YEAR type="data">
<VALUE>2011</VALUE>
</YEAR>
<WORK_ID_DOCUMENT type="data">
<VALUE>consolidation:2011R0282/20200101</VALUE>
</WORK_ID_DOCUMENT>
<RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
<VALUE>2020-01-01</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
<CREATIONDATE type="date">
<VALUE>2020-01-09T13:57:13.869+01:00</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>09</DAY>
</CREATIONDATE>
<ACT_CONSOLIDATED_DATE type="date">
<VALUE>2020-01-01</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</ACT_CONSOLIDATED_DATE>
<DATE_CREATION_LEGACY type="date">
<VALUE>2020-01-09</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>09</DAY>
</DATE_CREATION_LEGACY>
<RESOURCE_LEGAL_YEAR type="data">
<VALUE>2011</VALUE>
</RESOURCE_LEGAL_YEAR>
<IDENTIFIER type="data">
<VALUE>http://data.europa.eu/eli/reg_impl/2011/282/2020-01-01</VALUE>
</IDENTIFIER>
<DATE type="date">
<VALUE>2020-01-09</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>09</DAY>
</DATE>
<IDENTIFIER type="data">
<VALUE>celex:02011R0282-20200101</VALUE>
</IDENTIFIER>
<DATE type="date">
<VALUE>2020-01-01</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</DATE>
<WORK_DATE_DOCUMENT type="date">
<VALUE>2020-01-01</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</WORK_DATE_DOCUMENT>
<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/97500169-32df-11ea-ba6e-01aa75ed71a1.0006</VALUE>
<IDENTIFIER>97500169-32df-11ea-ba6e-01aa75ed71a1.0006</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/consolidation/2011R0282%2F20200101.ENG</VALUE>
<IDENTIFIER>2011R0282/20200101.ENG</IDENTIFIER>
<TYPE>consolidation</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/02011R0282-20200101.ENG</VALUE>
<IDENTIFIER>02011R0282-20200101.ENG</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<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>
<LANG>en</LANG>
</EXPRESSION_TITLE>
<VERSION type="data">
<VALUE>001</VALUE>
</VERSION>
<LANG type="data">
<VALUE>en</VALUE>
</LANG>
<CREATIONDATE type="date">
<VALUE>2020-01-09T15:16:07.079+01:00</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>09</DAY>
</CREATIONDATE>
<LANG type="data">
<VALUE>eng</VALUE>
</LANG>
<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>
<EXPRESSION_VERSION type="data">
<VALUE>001</VALUE>
</EXPRESSION_VERSION>
<LASTMODIFICATIONDATE type="date">
<VALUE>2020-01-09T15:16:07.079+01:00</VALUE>
<YEAR>2020</YEAR>
<MONTH>01</MONTH>
<DAY>09</DAY>
</LASTMODIFICATIONDATE>
<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>
<LANG>en</LANG>
</TITLE>
</EXPRESSION>
</ukm:EURLexMetadata>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect Modified="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." AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectedClass="EuropeanUnionRegulation" AffectingYear="2019" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectingNumber="2026" Created="2020-12-11T22:34:33Z" EffectId="key-38d9d0169092356d17312fc8e7912dd9" Type="addition" AffectedProvisions="Ch. 11 s. 3" AffectedNumber="282" AffectingClass="EuropeanUnionRegulation" Row="1" RequiresApplied="false" AffectingProvisions="Regulation" AffectedYear="2011" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-1">
<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 AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" Type="addition" AffectingClass="EuropeanUnionRegulation" AffectingProvisions="Regulation" Modified="2020-12-11T22:34:33Z" AffectedNumber="282" AffectingNumber="2026" 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." AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-2" AffectingYear="2019" Row="2" AffectedProvisions="Ch. 4 Art. 5a" AffectedClass="EuropeanUnionRegulation" Created="2020-12-11T22:34:33Z" EffectId="key-c6c9c12d090f25e218138921ab5d6435">
<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 AffectedNumber="282" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectedProvisions="Ch. 10 s. 1b" AffectedYear="2011" AffectingProvisions="Regulation" AffectedClass="EuropeanUnionRegulation" Row="3" Created="2020-12-11T22:34:33Z" Type="addition" RequiresApplied="false" Modified="2020-12-11T22:34:33Z" AffectingYear="2019" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectingClass="EuropeanUnionRegulation" EffectId="key-af3c1e03aae39f628a56cc8f5431b557" AffectingNumber="2026" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-3">
<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-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 EffectId="key-77e460883346e01bb6bfcdfbe066c434" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectedYear="2011" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectingClass="EuropeanUnionRegulation" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-4" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." Row="4" AffectedNumber="282" AffectingYear="2019" RequiresApplied="false" Type="addition" Created="2020-12-11T22:34:33Z" AffectedClass="EuropeanUnionRegulation" AffectedProvisions="Ch. 4 Art. 5b" Modified="2020-12-11T22:34:33Z" AffectingProvisions="Regulation" AffectingNumber="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 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 Created="2020-12-11T22:34:33Z" AffectingYear="2019" RequiresApplied="false" AffectingClass="EuropeanUnionRegulation" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectedYear="2011" Modified="2020-12-11T22:34:33Z" Row="6" AffectedClass="EuropeanUnionRegulation" AffectedNumber="282" AffectingNumber="2026" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-6" AffectedProvisions="Ch. 4 Art. 5d" Type="addition" AffectingProvisions="Regulation" EffectId="key-0b1a0a6d527cc7bc4f39144aaf203af3" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282">
<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 AffectedClass="EuropeanUnionRegulation" AffectingNumber="2026" AffectedProvisions="Ch. Va" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-8" Row="8" AffectedNumber="282" Modified="2020-12-11T22:34:33Z" AffectedYear="2011" EffectId="key-fbc49aed361ca4ff20fb1b197d7e47a6" RequiresApplied="false" AffectingClass="EuropeanUnionRegulation" Type="addition" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" Created="2020-12-11T22:34:33Z" AffectingYear="2019" 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 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 AffectingProvisions="Regulation" 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" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-9" EffectId="key-d514ee6fef11c18fc9f6a577b1b48e42" AffectingClass="EuropeanUnionRegulation" AffectedNumber="282" AffectedClass="EuropeanUnionRegulation" Created="2020-12-11T22:34:33Z" Row="9" AffectingYear="2019" AffectedProvisions="Ch. 4 s. 2 Title" RequiresApplied="false" Type="addition" AffectingNumber="2026" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectedYear="2011" Modified="2020-12-11T22:34:33Z">
<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 Created="2020-12-11T22:34:33Z" Type="addition" AffectedClass="EuropeanUnionRegulation" AffectingProvisions="Regulation" EffectId="key-19e8ea6e6bbe91ff7e83243840bce805" RequiresApplied="false" AffectingClass="EuropeanUnionRegulation" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-10" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectingNumber="2026" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectedNumber="282" AffectingYear="2019" Row="10" AffectedYear="2011" AffectedProvisions="Ch. 4 Art. 5c" Modified="2020-12-11T22:34:33Z">
<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="112"/>
<ukm:BodyParagraphs Value="100"/>
<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" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/body" NumberOfProvisions="100" RestrictStartDate="2020-01-01" RestrictExtent="E+W+S+N.I.">
<EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2011/282/chapter/V" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V" NumberOfProvisions="44" id="chapter-V" RestrictStartDate="2019-01-01" 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" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4" NumberOfProvisions="35" id="chapter-V-section-4" RestrictStartDate="2019-01-01" 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/2" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/chapter/V/section/4/subsection/2" NumberOfProvisions="1" id="chapter-V-section-4-subsection-2" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I.">
<Number>
<Expanded>Subsection 2</Expanded>
</Number>
<Title>
<Strong>
<Expanded>Capacity of the customer</Expanded>
</Strong>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2011/282/article/19" IdURI="http://www.legislation.gov.uk/id/eur/2011/282/article/19" id="article-19" RestrictStartDate="2011-03-15" RestrictExtent="E+W+S+N.I.">
<Pnumber>Article 19</Pnumber>
<P1para>
<Text>For the purpose of applying the rules concerning the place of supply of services laid down in Articles 44 and 45 of Directive 2006/112/EC, a taxable person, or a non-taxable legal person deemed to be a taxable person, who receives services exclusively for private use, including use by his staff, shall be regarded as a non-taxable person.</Text>
</P1para>
<P1para>
<Text>Unless he has information to the contrary, such as information on the nature of the services provided, the supplier may consider that the services are for the customer’s business use if, for that transaction, the customer has communicated his individual VAT identification number.</Text>
</P1para>
<P1para>
<Text>Where one and the same service is intended for both private use, including use by the customer’s staff, and business use, the supply of that service shall be covered exclusively by Article 44 of Directive 2006/112/EC, provided there is no abusive practice.</Text>
</P1para>
</P1>
</EUSubsection>
</EUSection>
</EUChapter>
</EUBody>
</EURetained>
</Legislation>