24 Invoices
Finance Act 2002 (2002 c 23) | Legislation

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(1)     In the Value Added Tax Act 1994 (c 23) omit the following (which are superseded by the provision inserted by subsection (2))—

(a)     subsection (9) of section 6 (time of supply);

(b)     in paragraph 2 (VAT invoices etc) of Schedule 11 (administration, collection and enforcement)—

(i)     in the heading, the words “, VAT invoicesâ€;

(ii)     in sub-paragraph (1), the words from “and may require†to the end;

(iii)     sub-paragraphs (2) and (2A).

(2)     After paragraph 2 of Schedule 11 to that Act insert—

“VAT invoices

2A

(1)     Regulations may require a taxable person supplying goods or services to provide an invoice (a “VAT invoiceâ€) to the person supplied.

(2)     A VAT invoice must give—

(a)     such particulars as may be prescribed of the supply, the supplier and the person supplied;

(b)     such an indication as may be prescribed of whether VAT is chargeable on the supply under this Act or the law of another member State;

(c)     such particulars of any VAT that is so chargeable as may be prescribed.

(3)     Regulations may confer power on the Commissioners to allow the requirements of any regulations as to the information

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