Evidence required of the claimant in support of the claimU.K.
167. Save as the Commissioners may otherwise allow, the claimant, before he makes a claim, shall hold in respect of each relevant supply—
(a)either—
(i)a copy of any VAT invoice which was provided in accordance with Part III of these Regulations, or
(ii)where there was no obligation to provide a VAT invoice, a document which shows the time, nature and purchaser of the relevant goods and services, and the consideration therefor,
(b)records or any other documents showing that he has accounted for and paid the VAT thereon, and
(c)records or any other documents showing that the consideration has been written off in his accounts as a bad debt.
Modifications etc. (not altering text)
C1Pt. XIX modified (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 16(4) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7))
Commencement Information
I1Reg. 167 in force at 20.10.1995, see reg. 1