[F1Electronic invoicingU.K.

13A.—(1) This regulation applies where a document is provided by a registered person [F2in any electronic format] that purports to be a VAT invoice in respect of a supply of [F3services or relevant goods].

[F4(2) The document is not to be treated as the VAT invoice required to be provided by the supplier under regulation 13(1) unless the use of the electronic invoice is accepted by the customer.

(3) When the document is a self-billed invoice that purports to be a VAT invoice, paragraph (2) applies as if the reference to the supplier is to the customer and the reference to the customer is to the supplier.

(4) In this regulation “electronic invoice” means an invoice that contains the particulars required by regulation 14 and which has been issued and received in any electronic format.]

[F5(5) In this regulation, “relevant goods” means all goods other than goods—

(a)the supply of which is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or

(b)the place of supply of which is determined by section 7(5B) of the Act.]]