[F1Paragraph 6(3) of Schedule 9ZA] supplies by persons belonging in other member StatesU.K.

19.  —

(1) On each occasion that a person belonging in another member State makes or intends to make a supply to which he wishes [F2paragraph 6(3) of Schedule 9ZA to] the Act to apply he shall, subject to paragraph (3) below, provide the registered person with an invoice.

(2) An invoice provided under this regulation by a person belonging in another member State shall—

(a)comply with the provisions of the law of the member State in which he belongs corresponding in relation to that member State to the provisions of regulation 14,

(b)be provided no later than 15 days after the time that the supply of the goods would, but for [F3paragraph 6(3) of Schedule 9ZA to] the Act, have been treated as having taken place by or under section 6 of the Act,

(c)cover no less than the extent of the supply which would, but for [F3paragraph 6(3) of Schedule 9ZA to] the Act, have been treated as having taken place by or under section 6 of the Act at the time that such an invoice is provided, F4...

F4(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above, and he has already provided the registered person with an invoice that complies with the requirements of sub-paragraphs (a), (c) and (d) of paragraph (2) above, he shall not be required to provide the registered person with a further invoice in relation to that supply.

(4) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above and he provides the registered person with an invoice such as is described in paragraphs (2) and (3) above, that invoice shall be treated as if it were an invoice for the purpose of regulation 83.

(5) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above, and he provides the registered person with an invoice that complies only with the requirements of paragraph (2)(a) above, that invoice shall, for the purposes of this regulation only, be treated as if it were a VAT invoice.