# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 369b

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

Member States shall permit any taxable person not established in the Member State of consumption supplying telecommunications, broadcasting or electronic services to a non-taxable person who is established or has his permanent address or usually resides in that Member State, to use this special scheme. This special scheme applies to all those services supplied in the Community.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/369b (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-369b
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.