Part III VAT INVOICES AND OTHER INVOICING REQUIREMENTS

United Kingdom

1. A13Interpretation of Part 3
2. 13Obligation to provide a VAT invoice
3. 13AElectronic invoicing
4. 13BRegulation 13B
5. 14Contents of VAT invoice
6. 15Change of rate, credit notes
7. 15AChange of rate, supplementary charge invoices
8. 15BChange of liability: anti-forestalling invoices
9. 15CChanges in consideration: debit notes and credit notes
10. 16Retailers' invoices
11. 16ASimplified invoices
12. 16BRetailers' and simplified invoices: exceptions
13. 17Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States
14. 18Paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliers
15. 19Paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member States
16. 20General