{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/article-63c",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/article-63c.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/63c",
  "kind": "article",
  "number": "63c",
  "heading": null,
  "text": "1. In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:\n(a) the Member State of consumption to which the service is supplied;\n(b) the type of service supplied;\n(c) the date of the supply of service;\n(d) the taxable amount indicating the currency used;\n(e) any subsequent increase or reduction of the taxable amount;\n(f) the VAT rate applied;\n(g) the amount of VAT payable indicating the currency used;\n(h) the date and amount of payments received;\n(i) any payments on account received before the supply of service;\n(j) where an invoice is issued, the information contained on the invoice;\n(k) the name of the customer, where known to the taxable person;\n(l) the information used to determine the place where the customer is established or has his permanent address or usually resides.\n2. The information referred to in paragraph 1 shall be recorded by the taxable person in such a way that it can be made available by electronic means without delay and for each single service supplied.",
  "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/63c",
    "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."
}