{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/article-61b",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/article-61b.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/61b",
  "kind": "article",
  "number": "61b",
  "heading": null,
  "text": "Where a Member State of identification whose currency is not the euro determines that VAT returns are to be made out in its national currency, that determination shall apply to the VAT returns of all taxable persons using the special schemes.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/282/article/61b",
    "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."
}