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The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 3102
- Regulation 45
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45. After regulation 58 there shall be inserted the following regulation—
“Accounting for tax on an acquisition by reference to value shown on an invoice
58A. Where the time of the acquisition of any goods from another member State is determined by reference to the issue of an invoice such as is described in regulation 18A, tax shall be accounted for and paid in respect of the acquisition only on so much of its value as is shown on that invoice.”.
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