{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993/regulation-8.json",
  "legislation": "uksi/1993/1941",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "After regulation 15 there shall be inserted the following regulations–\n“Section 8D(6) supplies to persons belonging in other member States\n15A (1) Where a registered person makes a supply such as is mentioned in section 8D(6) of the Act he shall provide the person supplied with an invoice in respect of that supply.\n(2) An invoice provided under this regulation shall–\n(a) comply with the requirements of regulations 12 and 13; and\n(b) bear the legend “VAT: EC ARTICLE 28 SIMPLIFICATION INVOICE”.\nSection 8D(1) supplies by intermediate suppliers\n15B (1) On each occasion that an intermediate supplier makes a supply to which he wishes section 8D(1) of the Act to apply he shall, subject to paragraph (3) below, provide the customer with an invoice.\n(2) An invoice provided under this regulation by an intermediate supplier shall–\n(a) comply with the provisions of the law corresponding, in relation to the member State which provided the intermediate supplier with theidentification number for value added tax purposes used or to be used by him for the purpose of the supply to him by the original supplier of the goods which were subsequently removed to the United Kingdom, to regulation 15A.\n(b) be provided no later than fifteen days after the time that the supply of the goods would, but for section 8D(1) of the Act, have been treated as having taken place by or under sections 4 and 5 of the Act; and\n(c) cover no less than the extent of the supply which would, but for section 8D(1) of the Act, have been treated as having taken place by or under sections 4 and 5 of the Act at the time that such an invoice is provided; and\n(d) bear the legend “VAT: EC ARTICLE 28 SIMPLIFICATION INVOICE”.\n(3) Where an intermediate supplier makes a supply such as is mentioned in paragraph (1) above, and he has already provided the customer with an invoice that complies with the requirements of sub-paragraphs (a), (c) and (d) of paragraph (2) above, he shall not be required to provide the customer with a further invoice in relation to that supply.\n(4) Where an intermediate supplier makes a supply such as is mentioned in paragraph (1) above and he provides the customer with an invoice such as is described in paragraphs (2) and (3) above, that invoice shall be treated as if it were an invoice for the purposes of regulation 18A.\n(5) Where an intermediate supplier makes a supply such as is mentioned in paragraph (1) above and he provides the customer with an invoice that complies only with the requirements of paragraph (2)(a) above, that invoice shall, for the purposes of this regulation only, be treated as if it were a tax invoice.\nSection 8D(2) supplies by persons belonging in other member States\n15C (1) On each occasion that a person belonging in another member State makes a supply to which he wishes section 8D(2) of the Act to apply he shall, subject to paragraph (3) below, provide the registered person with an invoice.\n(2) An invoice provided under this regulation by a person belonging in another member State shall–\n(a) comply with the provisions of the law of the member State in which he belongs corresponding in relation to that member State to the provisions of regulation 13;\n(b) be provided no later than fifteen days after the time that the supply of the goods would, but for section 8D(2) of the Act, have been treated as having taken place by or under sections 4 and 5 of the Act; and\n(c) cover no less than the extent of the supply which would, but for section 8D(2) of the Act, have been treated as having taken place by or under sections 4 and 5 of the Act at the time that such an invoice is provided; and\n(d) bear the legend “SECTION 8D(2) VATA INVOICE”.\n(3) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above, and he has already provided the registered person with an invoice that complies with the requirements of sub-paragraphs (a), (c) and (d) of paragraph (2) above, he shall not be required to provide the registered person with a further invoice in relation to that supply.\n(4) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above and he provides the registered person with an invoice such as is described in paragraphs (2) and (3) above, that invoice shall be treated as if it were an invoice for the purposes of regulation 18A.\n(5) Where a person belonging in another member State makes a supply such as is mentioned in paragraph (1) above and he provides the registered person with an invoice that complies only with the requirements of paragraph (2)(a) above, that invoice shall, for the purposes of this regulation only, be treated as if it were a tax invoice.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 18A was inserted by S.I. 1992/3102."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1941/regulation/8",
    "retrieved_at": "2026-10-29T13:52:38.260747+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."
}