Invoices
14-day rule
14-day rule, extension
Generally
Solicitors
Agricultural flat-rate scheme
Contents
Generally
Improper issue, penalty
Alternative evidence
Generally
HMRC's discretion
Amending documentation
Amounts shown as tax
Annual
Generally
Landlords
Anti-forestalling charge
Anti-forestalling charge from 2012
Anti-forestalling invoices
Application to particular types of supply or certain taxable persons
Auctioneers' scheme
Authenticated receipts
Generally
Local authorities
Breach of regulations, penalty
Breaches of regulatory provisions, penalty
Assessment of amount due
Assessment time limits and supplementary assessments
Generally
Buyers accounting for VAT
Car letting on hire
Cash accounting scheme
Change in standard VAT rate
Change of VAT rate
Generally
Supplies spanning
Computerised
Generally
Consignment and delivery notes
Construction industry
Contents
Agricultural flat-rate scheme
Generally
Contents of landfill invoices
Continuous supplies of services
Copy invoices, acceptance in member states
Corporate purchasing cards
Line item detail (LID) invoices
Summary VAT invoices
Correcting, reduction of taxable amount
Covering more than one supply, conditions
Credit notes
Customer's registration number
De-registration
Do-it-yourself builders and converters, refund of VAT
Document issued constituting invoice
Electronic
Appeals
Conditions
Different provisions for different circumstances
Documents covered
Documents in batches
Electronic invoice, meaning
English translation
Generally
Reverse charge: carousel fraud
Storage
Euro
Evidence of export of goods
Exempt supplies
False
False, Schedule E, PAYE and National Insurance avoidance
Fiscal or other warehousing regime services
Fiscal or other warehousing regime, services
Flat rate scheme
Foreign currency
Fraudulent
Improper issue
In other languages, English translation
Incorrect details
Incorrectly showing levy due
Incorrectly showing VAT (extra-statutory concession 3.9)
Information required
Generally
Relaxed or dispensed with
Input tax claims
Alternative evidence
Failed claims to recover input tax without a VAT invoice
Recover input tax without a VAT invoice
Valid invoice: HMRC's discretion
Input tax deduction
Invalid invoices
Input tax evidence
Addressee person other than taxpayer
Declaration of obligation to issue invoices, application to strike out claim
Failure to provide
Falsified/invalid invoices
Generally
Improper conduct on part of issuer of invoice
Invoices lost
Irregularities in invoices
No supporting invoices
Non-existent supplies
Requirement to hold invoice
Validity
Intermediate suppliers
Invalid: amendment by customer
Invoice or estimate
Issue
Generally
Improper
Meaning
Non-registered person
Requirement
Time limit
Time limits
Unascertained goods prior to delivery and payments
Keeping
Landlords
Annual invoicing
Costs paid by tenant
Issue after payment received
Rent paid by person other than current tenant
Less-detailed
Local authorities and similar bodies
Retailers
Local authorities and similar bodies
Contents
Pro forma invoices
Sewerage services and water, maintenance and capital works
Staff making small purchases/incurring expenses
Lost
Meaning
Means of transport
No invoice, reasonable excuse for misdeclaration penalty
Obligations
On-account
Output tax
Details
Issue
Non-registered person issuing
Persons in other member states
Pro forma
Local authorities and similar bodies
Versus VAT invoice
Pro-forma, continuous supplies of management services
Receipt to create tax point
Refund of VAT improperly invoiced
Registration
Effective date
Generally
Registration number
Customers
Groups
Validity, testing
Retailers
Reverse charge
Carousel fraud
Generally
Road fuel
Rounding up and down
Second-hand goods
Self-billed
Self-billing
Services performed in fiscal or other warehousing regime
Simplified
Generally
Solicitors
Additional period of extension
Disbursements
Extension of 14-day rule
Generally
Interim invoices
Invoice issued outside extended period
Obligation to issue invoice
Request for payment
Supplementary charge due to rise in standard rate on 1 January 2010
Supplies to persons in another member state
Exempt supplies
Generally
Insurance and finance
Tax point
Acquisition of goods
Barristers and advocates
Construction industry
Continuous supplies of services
Fuel and power
Generally
Leases
Place of supply of services
Refrigeration/other cooling/ventilation
Retention of property
Royalties
Water supplies
Third party on behalf of supplier, conditions
To person in another member state
Tour operators
Translation
Translation in English
Triangular transactions
Triangulation: simplification
Unauthorised issue
Unauthorised issue, late payment interest start date
Unauthorised issue, penalty
Assessment of amount due
Assessment time limits and supplementary assessments
Generally
Mitigation
Restriction of deductions for direct tax purposes
Undue payment of tax as a result of an incorrect invoice
Value added tax
Continuous supplies of services
Country code prefix
Credit card sales
Intra-EU supplies
Leased motor cars
Less detailed/modified invoices
Particulars to be shown
Registration number
Time of supply
Unauthorised issue
VAT invoice, meaning
Zero-rated supplies