# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 364

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

The taxable person not established within the Community shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not telecommunications, broadcasting or electronic services have been supplied. The VAT return shall be submitted within 20 days following the end of the tax period covered by the return.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/364 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-364
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.