# 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 60

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

Amounts on VAT returns made under the special schemes shall not be rounded up or down to the nearest whole monetary unit. The exact amount of VAT shall be reported and remitted.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/60 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.