Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

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TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 1 U.K. Obligation to pay

Section 2 U.K. Payment arrangements

Article 206 U.K.

Any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return provided for in Article 250. Member States may, however, set a different date for payment of that amount or may require interim payments to be made.