Related Commentary  Related Cases

14(1)  Subject to paragraph (2) below and regulation 16 and save as the Commissioners may otherwise allow, a registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars–

(a)a sequential number based on one or more series which uniquely identifies the document,

(b)the time of the supply,

(c)the date of the issue of the document,

(d)the name, address and registration number of the supplier,

(e)the name and address of the person to whom the goods or services are supplied,

(f)[omitted by SI 2003/3220, reg. 7(a),]

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