# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 225

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

Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EC) No 1798/2003 .

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/225 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-225
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.