# 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 59a

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

Where a taxable person using a special scheme has supplied no services in any Member State of consumption under that special scheme during a return period, he shall submit a VAT return indicating that no supplies have been made during that period (a nil-VAT return).

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Source: https://www.legislation.gov.uk/eur/2011/282/article/59a (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-59a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.