The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

Part 3 (VAT invoices and other invoicing requirements)

35.  In regulation 14(2)(1) (contents of VAT invoice)—-

(a) in the opening words, after “registered person” insert “who is identified for the purposes of VAT in Northern Ireland”;

(b) in sub-paragraph (b), for “GB” substitute “XI”;

(c) in sub-paragraph (c)—-

(i) omit “or services”; and

(ii) for “member State” substitute “relevant territory”;

(d) in sub-paragraph (f), omit “or the extent of the services”.

(1)

Relevantly amended by S.I. 2003/3220, 2007/2085 and 2019/59. The amendment made by the last-named instrument has not been commenced and is omitted by this instrument.