# 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 24f

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

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:
(a) the billing address of the customer;
(b) the internet Protocol (IP) address of the device used by the customer or any method of geolocation;
(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;
(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;
(e) the location of the customer’s fixed land line through which the service is supplied to him;
(f) other commercially relevant information.

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