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UK legislation on the requirement to provide a VAT invoice

Regulations¹ made under VATA 1994, Sch 11, para 2A provide that a registered taxable person must provide a VAT invoice in specified circumstances. For the nature of a VAT invoice, see V3.512. The requirement to provide a VAT invoice, and the manner in which this requirement is discharged, are described in V3.513.

The information required to be shown on a VAT invoice is described in:

1. Ìý

   •ÌýÌýÌýÌý V3.514 as regards invoices issued to taxable persons

2. Ìý

   •ÌýÌýÌýÌý V3.515 as regards invoices issued to persons in an EU member state (before 1 January 2021 and with continuing effect in certain circumstances in connection with Northern Ireland)

3. Ìý

   •ÌýÌýÌýÌý V3.515A as regards invoices provided in respect of services performed within a warehousing regime

4. Ìý

   •ÌýÌýÌýÌý V3.515B as regards invoices including an anti-forestalling charge

5. Ìý

   •ÌýÌýÌýÌý V3.516 as regards the conditions