This paragraph covers the details to be shown on a VAT invoice provided to an EU member state before 1 January 2021 (in respect of the UK) and the revised requirements that apply solely in respect of Northern Ireland from IP completion day (11pm on 31 December 2020) onwards.
VAT invoices to persons in EU member states from 1 January 2021
Requirement to provide VAT invoice in UK legislation from 1 January 2021
From IP completion day (technically 11pm on 31 December 2020) regulations were amended to provide that a registered taxable person must provide a VAT invoice if either1:
- Ìý
•ÌýÌýÌýÌý they make a supply of goods to a person in an EU member state for the purposes of a business activity carried out by that person and the resgitered taxable person is identified for VAT purposes in Northern Ireland (ie they are trading under the Northern Ireland Protocol)
- Ìý
•ÌýÌýÌýÌý they received a payment on
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