VAT invoices7
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 50A3 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/EC4, or
b
a reference to the corresponding provision of the Act.