Commentary

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

Part V3 Supplies, acquisitions and imports

V3.515 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 to a person in another EU member state

EU Legislation

Directive 2006/112/EC art 219a provides that invoicing shall be subject to the rules applying in the member state in which the supply of goods or services is deemed to be made (for the place of supply, see V3.170–V3.198), unless:

  1.  

    •     the supplier is not established in the member state in which the supply of goods or services is deemed to be made, or his establishment in that member state does not intervene in the supply and the person liable for the payment of the VAT is the recipient (unless the customer issues a self-billed invoice), in which case the rules in the member state in which the supplier is established (see V3.182) apply;

  2.  

    •     the supply is deemed not to be made in the

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