Textual Amendments
F1Sch. 11 paras. 2A, 2B and cross-headings inserted (1.12.2003) by Finance Act 2002 (c. 23), s. 24(2)(5); S.I. 2003/3043, art. 2
2A(1) Regulations may require a taxable person supplying goods or services to provide an invoice (a “VAT invoice”) to the person supplied. U.K.
(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 F2...;
(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 to be given in a VAT invoice to be relaxed or dispensed with.
(4)Regulations may—
(a) provide that the VAT invoice that is required to be provided in connection with a particular description of supply must be provided within a prescribed time after the supply is treated as taking place, or at such time before the supply is treated as taking place as may be prescribed;
(b)allow for the invoice to be issued later than required by the regulations where it is issued in accordance with general or special directions given by the Commissioners.
(5)Regulations may—
(a) make provision about the manner in which a VAT invoice may be provided, including provision prescribing conditions that must be complied with in the case of an invoice issued by a third party on behalf of the supplier;
(b) prescribe conditions that must be complied with in the case of a VAT invoice that relates to more than one supply;
(c) make, in relation to a document that refers to a VAT invoice and is intended to amend it, such provision corresponding to that which may be made in relation to a VAT invoice as appears to the Commissioners to be appropriate.
(6) Regulations may confer power on the Commissioners to require a person who has received in the United Kingdom a VAT invoice that is (or part of which is) in a language other than English to provide them with an English translation of the invoice (or part).
(7)Regulations under this paragraph—
(a)may be framed so as to apply only in prescribed cases or only in relation to supplies made to persons of prescribed descriptions;
(b)may make different provision for different circumstances.]
Textual Amendments
F2Words in Sch. 11 para. 2A(2)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)