SCHEDULES
SCHEDULE 11 Administration, collection and enforcement
F2VAT invoices
2A
1
Regulations may require a taxable person supplying goods or services to provide an invoice (a “VAT invoice”) 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 F1...;
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.
Sch. 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