<ukl:RestrictStartDate value="2020-01-01"/>
<dc:identifier>http://www.legislation.gov.uk/eur/2011/282/chapter/VI</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/chapter/VI/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/chapter/VI/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/chapter/VI/2020-12-31" title="2020-12-31"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/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/chapter/VI/adopted" title="adopted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VI/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/chapter/V" title="Chapter; Chapter V"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2011/282/chapter/V" title="Chapter; Chapter V"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VII" title="Chapter; Chapter VII"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eur/2011/282/chapter/VII" title="Chapter; Chapter VII"/>
<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:UnappliedEffects>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-1" EffectId="key-38d9d0169092356d17312fc8e7912dd9" AffectedClass="EuropeanUnionRegulation" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" RequiresApplied="false" AffectedNumber="282" 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." AffectingProvisions="Regulation" AffectedYear="2011" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" Type="addition" AffectingNumber="2026" Row="1" AffectingYear="2019" AffectedProvisions="Ch. 11 s. 3" AffectingClass="EuropeanUnionRegulation" Created="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-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 AffectingNumber="2026" 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" AffectedYear="2011" AffectedProvisions="Ch. 4 Art. 5a" AffectingClass="EuropeanUnionRegulation" AffectedNumber="282" Type="addition" AffectedClass="EuropeanUnionRegulation" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-2" EffectId="key-c6c9c12d090f25e218138921ab5d6435" Created="2020-12-11T22:34:33Z" Modified="2020-12-11T22:34:33Z" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" Row="2" RequiresApplied="false" 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-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 AffectedClass="EuropeanUnionRegulation" Type="addition" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-3" Row="3" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingYear="2019" Created="2020-12-11T22:34:33Z" EffectId="key-af3c1e03aae39f628a56cc8f5431b557" Modified="2020-12-11T22:34:33Z" AffectingProvisions="Regulation" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectingNumber="2026" AffectedYear="2011" AffectedProvisions="Ch. 10 s. 1b" AffectedNumber="282" AffectingClass="EuropeanUnionRegulation" 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 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 AffectingYear="2019" AffectedProvisions="Ch. 4 Art. 5b" AffectedClass="EuropeanUnionRegulation" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-4" RequiresApplied="false" Row="4" Type="addition" Modified="2020-12-11T22:34:33Z" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectingClass="EuropeanUnionRegulation" Created="2020-12-11T22:34:33Z" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectingProvisions="Regulation" AffectedNumber="282" EffectId="key-77e460883346e01bb6bfcdfbe066c434" AffectedYear="2011" 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 Type="addition" AffectedProvisions="Ch. 4 Art. 5d" Created="2020-12-11T22:34:33Z" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" Row="6" AffectingClass="EuropeanUnionRegulation" AffectedYear="2011" AffectingProvisions="Regulation" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." AffectedNumber="282" EffectId="key-0b1a0a6d527cc7bc4f39144aaf203af3" RequiresApplied="false" Modified="2020-12-11T22:34:33Z" AffectingNumber="2026" AffectedClass="EuropeanUnionRegulation" AffectingYear="2019" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-6" 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 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 Type="addition" RequiresApplied="false" EffectId="key-fbc49aed361ca4ff20fb1b197d7e47a6" AffectedClass="EuropeanUnionRegulation" AffectedYear="2011" AffectingClass="EuropeanUnionRegulation" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectingProvisions="Regulation" AffectingNumber="2026" AffectedNumber="282" AffectingYear="2019" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" Row="8" AffectedProvisions="Ch. Va" 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" Modified="2020-12-11T22:34:33Z" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-8">
<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 AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectedYear="2011" AffectingNumber="2026" AffectedClass="EuropeanUnionRegulation" 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" AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" RequiresApplied="false" AffectingYear="2019" AffectingClass="EuropeanUnionRegulation" EffectId="key-d514ee6fef11c18fc9f6a577b1b48e42" Type="addition" AffectedProvisions="Ch. 4 s. 2 Title" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-9" Row="9" AffectingProvisions="Regulation" Modified="2020-12-11T22:34:33Z" AffectedNumber="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-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 AffectedURI="http://www.legislation.gov.uk/id/eur/2011/282" AffectingClass="EuropeanUnionRegulation" Notes="This amendment by the EU not applied to legislation.gov.uk because it is brought into force after IP completion day." Modified="2020-12-11T22:34:33Z" Created="2020-12-11T22:34:33Z" AffectedProvisions="Ch. 4 Art. 5c" EffectId="key-19e8ea6e6bbe91ff7e83243840bce805" AffectingProvisions="Regulation" AffectingNumber="2026" AffectedClass="EuropeanUnionRegulation" AffectedNumber="282" RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/eur/2019/2026" AffectingYear="2019" Row="10" URI="http://www.legislation.gov.uk/id/effect/upload-073nw6d4-10" AffectedYear="2011" Type="addition">
<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>