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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XI
Chapter 1
Section 1

Article 203

United Kingdom

Original text. Later amendments are not shown.

VAT shall be payable by any person who enters the VAT on an invoice.

← Article 202

Article 203

Article 204 →

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 203
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright