Part 3 (VAT invoices and other invoicing requirements)
This section has no associated Explanatory Memorandum
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.