Requirement to issue a VAT invoice

Generally, when a UK-registered person makes a supply of goods or services, he must furnish the recipient of the supply with a document known as a ‘VAT invoice’ (or tax invoice) if:

(1)the recipient (customer) is registered, or liable to be registered, in the UK and the goods or services are liable to UK VAT;

(2)makes supplies of services to a business in another member state, except if the supply is exempt, finance or insurance services or if the other member state does not require an invoice for exempt services; or

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