{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "VAT invoices",
  "text": "In regulation 14 (contents of VAT invoice)—\n(a) in paragraph (1)(a) for “an identifying number” substitute “a sequential number based on one or more series which uniquely identifies the document”;\n(b) after paragraph (1)(m) insert—\n“(n) where a margin scheme is applied under section 50A or section 53 of the Act, a relevant reference or any indication that a margin scheme has been applied,\n(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.”;\n(c) in paragraph (2)(a) for “(j) and (m)” substitute “(j), (m), (n) and (o)”;\n(d) after paragraph (2)(f) omit “and”;\n(e) after paragraph (2)(g) insert—\n“, and\n(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.”;\n(f) omit paragraph (5); and\n(g) after paragraph (7) insert—\n“(8) In this regulation, a “relevant reference” is—\n(a) a reference to the appropriate provision of Council Directive 2006/112/EC, or\n(b) a reference to the corresponding provision of the Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 50A was inserted by section 24(1) of the Finance Act 1995 (c.4)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 347, 11.12.2006, p1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2085/regulation/7",
    "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."
}