http://www.legislation.gov.uk/id/eudr/2006/112

http://www.legislation.gov.uk/eudr/2006/112/article/361/2013-01-01

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Council Directive 2006/112/EC

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

2021-02-09

King's Printer of Acts of Parliament

https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20130101

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2013-01-01

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 7

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 6 Text

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Art. 242a

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title V Ch. 3a

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 8

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

SECTION 2 Text

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Art. 66a

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Art. 14a

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 6 s. 3 Text

Directive

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 6 Ch. 4

Directive

TITLE XIISPECIAL SCHEMES

CHAPTER 6Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

Section 2Special scheme for electronically supplied services

Article 361

1

The information which the non-established taxable person must provide to the Member State of identification when he commences a taxable activity shall contain the following details:

a

name;

b

postal address;

c

electronic addresses, including websites;

d

national tax number, if any;

e

a statement that the person is not identified for VAT purposes within the Community.

2

The non-established taxable person shall notify the Member State of identification of any changes in the information provided.