# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 24e

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

For the purposes of applying the rules in Article 56(2) of Directive 2006/112/EC and fulfilling the requirements of Article 24c of this Regulation, the following shall, in particular, serve as evidence:
(a) the billing address of the customer;
(b) bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;
(c) registration details of the means of transport hired by the customer, if registration of that means of transport is required at the place where it is used, or other similar information;
(d) other commercially relevant information.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/24e (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-24e
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.