# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 268

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

Member States may require that taxable persons who, in their territory, make intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, submit statements giving details of such acquisitions, provided, however, that such statements are not required in respect of a period of less than one month.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/268 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-268
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.