Division V3.5     Output tax

Introduction

Meaning of “output tax” V3.501

Person liable to account for and pay output tax V3.502

Accounting and payment V3.503

Estimation of output tax V3.505

Accounting errors V3.506

VAT invoice basis

Introduction V3.511

Meaning of “VAT invoice” V3.512

Requirement to provide a VAT invoice V3.513

Details to be shown on a VAT invoice provided to a taxable person V3.514

Details to be shown on a VAT invoice provided to a person in another EU member state V3.515

Details to be shown on a VAT invoice provided in respect of services performed within a warehousing regime V3.515A

Details to be shown on an invoice including an anti-forestalling charge V3.515B

Provision

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