VAT invoices6
In regulation 13 (obligation to provide a VAT invoice)—
a
in paragraph (1)(b)—
i
omit “other than an exempt supply”; and
ii
after “member State” insert “for the purpose of any business activity carried out by that person”;
b
after paragraph (1) insert—
1A
Paragraph (1)(b) above shall not apply where the supply is an exempt supply which is made to a person in a member State which does not require an invoice to be issued for the supply.