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Section 2 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)F1

United Kingdom

Original text. Later amendments are not shown.

  1. 1Definitions
  2. 2Application of the Union scheme
  3. 3Scope of the Union scheme
  4. 4Identification
  5. 5Reporting obligations
  6. 6Exclusion
  7. 7VAT return
  8. 8Currency
  9. 9Payments
  10. 10Records

Annotations

Textual amendments

F1

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.