{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-17",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-17.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member States",
  "text": "—\n(1) Where a registered person makes a supply such as is mentioned in paragraph 6(9) of Schedule 9ZA to 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 comply with the requirements of regulations 13 and 14.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 17(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 21(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 17(2) substituted (1.10.2007) by The Value Added Tax (Amendment) (No. 5) Regulations 2007 (S.I. 2007/2085), regs. 1(2)(c), 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 17 heading substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 21(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 17 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/17",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}