Customer's consent

Damages for fraud

Decrease in consideration

Documents qualifying as

Effect on attribution of input tax

Formal requirements

Increase/decrease in consideration, meaning

Invoices and change of VAT rate

Issued as no supply

Keeping

Local authorities and similar bodies

Management charges

Mistakes in supply

Overpaid output tax, entitlement to claim

Repayment of input tax previously claimed

Repossessed goods

Generally

Validity

Reverse charge: carousel fraud

Self-billing system

Solicitors

Generally

Validity, conditions

Unauthorised work

Validity

Correction of mistake/overcharge

Generally