{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "VAT invoices",
  "text": "For paragraph (2) of regulation 17 (section 14(6) supplies to persons belonging in other member States) substitute—\n“(2) An invoice provided under this regulation shall comply with the requirements of regulations 13 and 14.”.",
  "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/8",
    "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."
}