# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 256

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

Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established within their territory, in accordance with Articles 194 to 197 and Article 204, comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/256 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-256
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.