V3.515A Details To Be Shown On A VAT Invoice Provided In Respect Of Services Performed Within A Warehousing Regime

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Commentary

Part V3 Supplies, acquisitions and imports

This paragraph examines the specific details that must appear 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

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.133 Tax point—receipt of a payment

V2.137 Liability to VAT registration when business transferred as a going concern

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.518 Changes in consideration

V3.512 Meaning of 'VAT invoice'

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