# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 69

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

In the case of the intra-Community acquisition of goods, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/69 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.