# The Value Added Tax Regulations 1995, Regulation 26: Accounting for VAT on an acquisition by reference to the value shown on an invoice

Extent: E+W+S+N.I.

Where the time of the acquisition of any goods from another member State is determined by reference to the issue of an invoice such as is described in regulation 83, VAT shall be accounted for and paid in respect of the acquisition only on so much of its value as is shown on that invoice.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/26 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.