VAT invoices

6.  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.”.