Regulation 17 Paragraph 6(9) of Schedule 9ZA supplies to persons belonging in other member StatesF3I1
United Kingdom
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Where a registered person makes a supply such as is mentioned in F1paragraph 6(9) of Schedule 9ZA to the Act he shall provide the person supplied with an invoice in respect of that supply.
An invoice provided under this regulation shall comply with the requirements of regulations 13 and 14.
Annotations
Textual amendments
- F1
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)
- F2
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
- F3
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)
Commencement
- I1
Reg. 17 in force at 20.10.1995, see reg. 1