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Home / De-Voil / Part V3 Supplies, acquisitions and imports / Division V3.5 Output tax / VAT invoice basis / V3.520 Credit and debit notes

This paragraph examines the information that is to be provided on credit and debit notes and some of the principles of credit notes that have been established (largely) through case law. In particular it considers:

  1. Ìý

    •ÌýÌýÌýÌý the information to include on a credit note issued following a change in the rate of VAT

  2. Ìý

    •ÌýÌýÌýÌý the information to include on a credit note issued pursuant to a change in consideration

  3. Ìý

    •ÌýÌýÌýÌý the information to include on a debit note issued pursuant to a change in consideration

  4. Ìý

    •ÌýÌýÌýÌý the information to include on credit and debit notes in other situations

  5. Ìý

    •ÌýÌýÌýÌý principles of credit notes which have been established in case law

information to be included on credit

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