# 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 61b

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

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.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/61b (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-61b
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.