[F1Paragraph 6(9) of Schedule 9ZA] supplies to persons belonging in other member StatesU.K.
17. —
(1) Where a registered person makes a supply such as is mentioned in [F2paragraph 6(9) of Schedule 9ZA to] the Act he shall provide the person supplied with an invoice in respect of that supply.
[F3(2) An invoice provided under this regulation shall comply with the requirements of regulations 13 and 14.]
Textual Amendments
F1Words in reg. 17 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 21(a)
F2Words in reg. 17(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 21(b)
F3Reg. 17(2) substituted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 8
Commencement Information
I1Reg. 17 in force at 20.10.1995, see reg. 1