Commentary

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

Part V3 Supplies, acquisitions and imports

V3.514 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 taxable person

Regulations1 made under VATA 1994 Sch 11 para 2A provide that a registered person must provide a VAT invoice if he makes a taxable supply (but not an exempt supply) in the UK to a taxable person2. If the registered taxable person is a retailer, he may provide a less detailed or modified invoice in specified circumstances showing the particulars described in V3.555. In other cases, the registered person must, save as HMRC may otherwise allow, provide a VAT invoice stating the following particulars3

  1.  

    (1)     A sequential number based on one or more series which uniquely identifies the document4.

  2.  

    (2)     The time of supply. For the time of supply, see V3.131–V3.143.

  3.  

    (3)     The date of the issue of the document.

  4.  

    (4)     The name, address5 and registration number

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