# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 181

Extent: E+W+S+N.I.

Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/181 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-181
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.