VAT invoices
This section has no associated Explanatory Memorandum
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.”.