PART IIIVAT INVOICES AND OTHER INVOICING REQUIREMENTS
F3Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member StatesI117
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1
Where a registered person makes a supply such as is mentioned in F2paragraph 6(9) of Schedule 9ZA to the Act he shall provide the person supplied with an invoice in respect of that supply.
F12
An invoice provided under this regulation shall comply with the requirements of regulations 13 and 14.