{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/article-24f",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/article-24f.json",
  "legislation": "eur/2011/282",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-282",
  "path": "article/24f",
  "kind": "article",
  "number": "24f",
  "heading": null,
  "text": "For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:\n(a) the billing address of the customer;\n(b) the internet Protocol (IP) address of the device used by the customer or any method of geolocation;\n(c) bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;\n(d) the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;\n(e) the location of the customer’s fixed land line through which the service is supplied to him;\n(f) other commercially relevant information.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/282/article/24f",
    "retrieved_at": "2026-11-01T14:50:15.002878+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}