# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 367

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

The taxable person not established within the Community shall pay the VAT, making reference to the relevant VAT return, when submitting the VAT return, at the latest, however, at the expiry of the deadline by which the return must be submitted.
Payment shall be made to a bank account denominated in euro, designated by the Member State of identification. Member States which have not adopted the euro may require the payment to be made to a bank account denominated in their own currency.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/367 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-367
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.