Commentary

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

Part V3 Supplies, acquisitions and imports

V3.515A 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 a VAT invoice provided in respect of services performed within a warehousing regime

Regulations1 made under VATA 1994 s 18C(1)(e) provide that, as a condition of zero-rating2, a VAT invoice must be issued by the supplier of certain services performed on or in relation to goods whilst those goods are subject to a fiscal or other warehousing regime. For details of the services in question, see V4.209.

A required VAT invoice must contain the following particulars3

  1.  

    (1)     an identifying number;

  2.  

    (2)     the material time of the supply of the services in question (the “material time”

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