PART IIIVAT INVOICES AND OTHER INVOICING REQUIREMENTS

Section 14(6) supplies to persons belonging in other member States

17.  —

(1) Where a registered person makes a supply such as is mentioned in section 14(6) of the Act he shall provide the person supplied with an invoice in respect of that supply.

(2) An invoice provided under this regulation shall—

(a)comply with the requirements of regulations 13 and 14, and

(b)bear the legend “VAT: EC ARTICLE 28 SIMPLIFICATION INVOICE”.