PART III U.K.VAT INVOICES AND OTHER INVOICING REQUIREMENTS

[F1 Paragraph 6(9) of Schedule 9ZA] supplies to persons belonging in other member States U.K.

17.  —

(1) Where a registered person makes a supply such as is mentioned in [F2 paragraph 6(9) of Schedule 9ZA to] the Act he shall provide the person supplied with an invoice in respect of that supply.

[F3 (2) An invoice provided under this regulation shall comply with the requirements of regulations 13 and 14.]

Textual Amendments

F1 Words in reg. 17 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 21(a)

F2 Words in reg. 17(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 21(b)

F3 Reg. 17(2) substituted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 8

Commencement Information

I1 Reg. 17 in force at 20.10.1995, see reg. 1