{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-6.json",
  "legislation": "uksi/2007/2085",
  "legislation_title": "The Value Added Tax (Amendment) (No. 5) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "VAT invoices",
  "text": "In regulation 13 (obligation to provide a VAT invoice)—\n(a) in paragraph (1)(b)—\n(i) omit “other than an exempt supply”; and\n(ii) after “member State” insert “for the purpose of any business activity carried out by that person”;\n(b) after paragraph (1) insert—\n“(1A) Paragraph (1)(b) above shall not apply where the supply is an exempt supply which is made to a person in a member State which does not require an invoice to be issued for the supply.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2085/regulation/6",
    "retrieved_at": "2026-10-29T03:48:01.297082+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}