# The Value Added Tax (Amendment) (No. 5) Regulations 2007, Regulation 6: VAT invoices


In regulation 13 (obligation to provide a VAT invoice)—
(a) in paragraph (1)(b)—
(i) omit “other than an exempt supply”; and
(ii) after “member State” insert “for the purpose of any business activity carried out by that person”;
(b) after paragraph (1) insert—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2007/2085/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.