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)
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Changes over time for:
Subsection 10
Timeline of Changes
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Status:
Point in time view as at 31/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Council Implementing Regulation (EU) No 282/2011,
Subsection 10
.
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[Subsection 10 U.K. Records
Article 63c U.K.
1. In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:
(a) the Member State of consumption to which the service is supplied;
(b) the type of service supplied;
(c) the date of the supply of service;
(d) the taxable amount indicating the currency used;
(e) any subsequent increase or reduction of the taxable amount;
(f) the VAT rate applied;
(g) the amount of VAT payable indicating the currency used;
(h) the date and amount of payments received;
(i) any payments on account received before the supply of service;
(j) where an invoice is issued, the information contained on the invoice;
(k) the name of the customer, where known to the taxable person;
(l) the information used to determine the place where the customer is established or has his permanent address or usually resides.
2. The information referred to in paragraph 1 shall be recorded by the taxable person in such a way that it can be made available by electronic means without delay and for each single service supplied.]
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