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.