The Value Added Tax (Amendment) (No. 6) Regulations 2003

6.  After regulation 13A insert—

13B.  Where a VAT invoice or part of a VAT invoice is in a language other than English the Commissioners may, by notice in writing, require that an English translation of the invoice is provided to them by a person who has received such an invoice in the United Kingdom within 30 days of the date of the notice..