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)
Modified by
  • Council Regulation (EU) No 967/2012of 9 October 2012amending 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, 32012R0967, October 20, 2012
  • Council Implementing Regulation (EU) No 1042/2013of 7 October 2013amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services, 32013R1042, October 26, 2013
  • Council Implementing Regulation (EU) 2017/2459of 5 December 2017amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax, 32017R2459, December 29, 2017
  • Council Implementing Regulation (EU) 2018/1912of 4 December 2018amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions, 32018R1912, December 7, 2018
  • Council Implementing Regulation (EU) 2019/2026of 21 November 2019amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goodsCouncil Implementing Regulation (EU) 2020/1112of 20 July 2020amending Implementing Regulation (EU) 2019/2026 as regards the dates of application in response to the COVID-19 pandemic, 32019R202632020R1112, December 4, 2019
  • Council Implementing Regulation (EU) 2020/1112of 20 July 2020amending Implementing Regulation (EU) 2019/2026 as regards the dates of application in response to the COVID-19 pandemic, 32020R1112, July 29, 2020
  • Council Implementing Regulation (EU) 2022/432of 15 March 2022amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate, 32022R0432, March 16, 2022
Council Implementing Regulation (EU) No 282/2011of 15 March 2011laying down implementing measures for Directive 2006/112/EC on the common system of value added tax(recast) CHAPTER ISUBJECT MATTER
Article 1This Regulation lays down measures for the implementation of certain provisions of Titles I to V, and VII to XII of Directive 2006/112/EC.
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