Amendments to the Value Added Tax Regulations 1995
20In regulation 13(1) (obligation to supply a VAT invoice), before sub-paragraph (2) insert—
“(1C)Save as otherwise provided in these Regulations, where a registered person makes a taxable supply of goods to a person who is not a taxable person, if—
(a)that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or
(b)the place of supply of those goods is determined by section 7(5B) of the Act,
the registered person must provide the other person with a VAT invoice.”