This paragraph examines the requirement on a person to provide a VAT invoice.
Regulations1 made under VATA 1994, Sch 11, para 2A provide that a registered person must provide a VAT invoice in the following broad circumstances:
- Ìý
•ÌýÌýÌýÌý in respect of supplies made to taxable persons
- Ìý
•ÌýÌýÌýÌý (before 1 January 2021 and with continuing effect in relation to Northern Ireland) in respect of supplies of goods to persons in EU members states
- Ìý
•ÌýÌýÌýÌý (before 1 January 2021 and with continuing effect in relation to Northern Ireland) in respect of a payment for a supply of goods from a person in an EU member state
These circumstances (which may be described as the 'general rule') and the exceptions to the general rule are explained further below.
Supply to a taxable person—requirement to provide VAT invoice
A VAT invoice must be provided if it is a taxable supply made in the UK to a taxable person2. In this context, the UK definition of taxable person
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