# The Value Added Tax Regulations 1995, Regulation 16B: Retailers' and simplified invoices: exceptions


Regulations 16 and 16A do not apply in relation to a supply of goods if—
(a) that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A of the Act, or
(b) the place of supply of those goods is determined by section 7(5B) of the Act.

---
Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/16B (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-16B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.