Commentary

V3.516 Provision of VAT invoice by electronic means

Part V3 Supplies, acquisitions and imports

V3.516 Provision of VAT invoice by electronic means

V3.516 Provision of VAT invoice by electronic means

The term “invoice” includes any document similar to an invoice1 and this appears to indicate that a VAT invoice is a document in writing. However, a person is treated as providing another person with a VAT invoice (or any document which refers to a VAT invoice and is intended to amend it, or an invoice relating to a despatch to, or acquisition from, another member state) by electronic means if regulations made under VATA 1994 Sch 11 para 3 are complied with2.

Position prior to 1 January 2013

Regulations3 were introduced with effect

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