Commentary

V3.513 Requirement to provide a VAT invoice

Part V3 Supplies, acquisitions and imports

V3.513 Requirement to provide a VAT invoice

V3.513 Requirement to provide a VAT invoice

The general rule

Regulations1 made under VATA 1994 Sch 11 para 2A2 provide that a registered person3 must provide a VAT invoice in the following circumstances.

(i) Supply to a taxable person4

A VAT invoice must be provided if it is a taxable supply made in the UK to a taxable person5. Since this requirement is limited to taxable supplies, it follows that no invoice is required in respect of an exempt supply.

If the registered person is a retailer, a VAT invoice must be provided only if the customer is a taxable person and so requests in respect of a supply made to him6. For simplified and modified tax invoices which may be provided by retailers, see V3.555.

A VAT invoice must normally be provided by the registered person to the person to whom the supply is made7. This requirement is discharged by providing an invoice stating the particulars described in V3.555 (in relation to certain supplies by retailers) or V3.514 (in other cases)8. An authenticated receipt provided by the registered person is treated as the VAT invoice required to be provided in the circumstances described in V3.5249.

Where a person makes supplies to persons in relation to “corporate purchasing or procurement cards”, being an electronic card system, he may transmit a VAT invoice to

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