Council Implementing Regulation (EU) No. 282/2011

Council Implementing Regulation (EU) No. 282/2011 lays down implementing measures for Directive 2006/112/EC on the common system of value added tax (VAT). It aims to ensure uniform application of the VAT directive across all EU member states.

The regulation clarifies and details various aspects of VAT, providing further guidance on topics such as:

• Place of supply rules: Establishing where a supply of goods or services is deemed to take place for VAT purposes, crucial for determining which member state has the right to tax the transaction.

• Taxable persons: Defining who is considered a taxable person for VAT purposes, including specific rules for non-established businesses.

• Taxable transactions: Clarifying what constitutes a taxable supply of goods or services.

• Exemptions: Providing guidance on specific exemptions from VAT, such as those related to international transport or certain public services.

• VAT identification numbers: Detailing the requirements and procedures for obtaining and using VAT identification numbers.

• Import and export rules: Implementing measures for VAT on goods imported into or exported from the EU.

• Electronic services: Specific rules relating to the VAT treatment of electronically supplied services.

Essentially, Regulation 282/2011 serves as a supplementary document to the VAT Directive, offering practical interpretations and application rules to ensure consistency and harmonization in the implementation of VAT across the European Union. It is an important resource for businesses and tax authorities involved in cross-border transactions within the EU. It has been amended by subsequent regulations to reflect evolving VAT practices and interpretations.