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Council Implementing Regulation (EU) No 282/2011Show full 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)

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Changes over time for: Subsection 10

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Point in time view as at 31/12/2020.

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There are currently no known outstanding effects for the Council Implementing Regulation (EU) No 282/2011, Subsection 10 . Help about Changes to Legislation

[F1Subsection 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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