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

Section 14(6) supplies to persons belonging in other member States U.K.

17.  —

(1) Where a registered person makes a supply such as is mentioned in section 14(6) of the Act he shall provide the person supplied with an invoice in respect of that supply.

[F1 (2) An invoice provided under this regulation shall comply with the requirements of regulations 13 and 14.]

Textual Amendments

F1 Reg. 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

I1 Reg. 17 in force at 20.10.1995, see reg. 1