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The Value Added Tax (Amendment) (No. 5) Regulations 2007

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VAT invoices

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7.  In regulation 14 (contents of VAT invoice)—

(a)in paragraph (1)(a) for “an identifying number” substitute “a sequential number based on one or more series which uniquely identifies the document”;

(b)after paragraph (1)(m) insert—

(n)where a margin scheme is applied under section 50A(1) or section 53 of the Act, a relevant reference or any indication that a margin scheme has been applied,

(o)where a VAT invoice relates in whole or part to a supply where the person supplied is liable to pay the tax, a relevant reference or any indication that the supply is one where the customer is liable to pay the tax.;

(c)in paragraph (2)(a) for “(j) and (m)” substitute “(j), (m), (n) and (o)”;

(d)after paragraph (2)(f) omit “and”;

(e)after paragraph (2)(g) insert—

, and

(h)where the supply is an exempt or zero-rated supply, a relevant reference or any indication that the supply is exempt or zero-rated as appropriate.;

(f)omit paragraph (5); and

(g)after paragraph (7) insert—

(8) In this regulation, a “relevant reference” is—

(a)a reference to the appropriate provision of Council Directive 2006/112/EC(2), or

(b)a reference to the corresponding provision of the Act..

(1)

Section 50A was inserted by section 24(1) of the Finance Act 1995 (c.4).

(2)

OJ No L 347, 11.12.2006, p1.

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