OpenLegislation

Article 63c F1

United Kingdom

Original text. Later amendments are not shown.

1.

In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:

(a)

the Member State of consumption to which the service is supplied;

(b)

the type of service supplied;

(c)

the date of the supply of service;

(d)

the taxable amount indicating the currency used;

(e)

any subsequent increase or reduction of the taxable amount;

(f)

the VAT rate applied;

(g)

the amount of VAT payable indicating the currency used;

(h)

the date and amount of payments received;

(i)

any payments on account received before the supply of service;

(j)

where an invoice is issued, the information contained on the invoice;

(k)

the name of the customer, where known to the taxable person;

(l)

the information used to determine the place where the customer is established or has his permanent address or usually resides.

2.

The information referred to in paragraph 1 shall be recorded by the taxable person in such a way that it can be made available by electronic means without delay and for each single service supplied.

Annotations

Textual amendments

F1

Substituted by Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons.