PART IIIVAT INVOICES AND OTHER INVOICING REQUIREMENTS
Contents of VAT invoiceI114
—
1
Subject to paragraph (2) below and regulation 16F21... F4and save as the Commissioners may otherwise allow, a registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars—
F10a
a sequential number based on one or more series which uniquely identifies the document,
b
the time of the supply,
c
the date of the issue of the document,
d
the name, address and registration number of the supplier,
e
the name and address of the person to whom the goods or services are supplied,
F2f
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
g
a description sufficient to identify the goods or services supplied,
h
for each description, the quantity of the goods or the extent of the services, and the rate of VAT and the amount payable, excluding VAT, expressed in F20any currency,
i
the gross total amount payable, excluding VAT, expressed in F29any currency,
j
the rate of any cash discount offered,
F5k
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
l
the total amount of VAT chargeable, expressed in sterling.
F16m
the unit price.
F27n
where a margin scheme is applied under section 50A or section 53 of the Act, F3the reference “margin scheme: works of art”, “margin scheme: antiques or collectors’ items”, “margin scheme: second-hand goods”, or “margin scheme: tour operators” as appropriate,
o
where a VAT invoice relates in whole or part to a supply where the person supplied is liable to pay the tax, F28the reference “reverse charge”.
F26p
where a VAT invoice relates in whole or in part to a supply falling within Item 1 of Group 22 of Schedule 8 to the Act (free zones), the reference “free zone”.
F82
Save as the Commissioners may otherwise allow, where a registered person F1who is identified for the purposes of VAT in Northern Ireland provides a person in another member State with a VAT invoice or any document that refers to a VAT invoice and is intended to amend it, he must ensure that it states thereon the following particulars—
a
b
the letters “F11XI” as a prefix to his registration number,
c
d
the gross amount payable, excluding VAT,
e
where the supply is of a new means of transport (as defined in F12paragraph 83 of Schedule 9ZA to the Act) a description sufficient to identify it as such,
f
g
h
where the supply is an exempt or zero-rated supply, a relevant reference or any indication that the supply is exempt or zero-rated as appropriate.
3
Where a taxable supply takes place as described in section 6(2)(c) or section 6(5) of the Act, any consignment or delivery note or similar document or any copy thereof issued by the supplier before the time of supply shall not, notwithstanding that it may contain all the particulars set out in paragraph (1) above, be treated as a VAT invoice provided it is endorsed “This is not a VAT invoice”.
4
Where a registered person provides an invoice containing the particulars specified in paragraphs (1) and (3) above, and specifies thereon any goods or services which are the subject of an exempt or zero-rated supply, he shall distinguish on the invoice between the goods or services which are the subject of an exempt, zero-rated or other supply and state separately the gross total amount payable in respect of each supply and rate.
F145
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F236
Where a registered person provides a VAT invoice relating in whole or in part to a supply of the letting on hire of a motor car other than for self-drive hire, he shall state on the invoice whether that motor car is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992.
F97
Where a registered person provides documents in batches to the same recipient F7in any electronic format that purport to be VAT invoices in respect of supplies of goods or services made to, or received by, him, as an exception to the requirements in regulation 14(1) and 14(2), details common to each such document need only be stated once for each batch file.
F68
In this regulation, a “relevant reference” is—
a
a reference to the appropriate provision of Council Directive 2006/112/EC, or
b
a reference to the corresponding provision of the Act.