The Value Added Tax Regulations 1995 No. 2518

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

[F1 13B.   Where a VAT invoice or part of a VAT invoice is in a language other than English the Commissioners may, by notice in writing, require that an English translation of the invoice is provided to them by a person who has received such an invoice in the United Kingdom within 30 days of the date of the notice.] U.K.

Textual Amendments

F1 Reg. 13B inserted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 6