– see also Documents

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

Calculation of VAT

Car letting on hire

Cash accounting scheme

Cash-and-carry wholesalers

Change in standard VAT rate

Change of VAT rate

Generally

Supplies spanning

Computerised

Conditions

Generally

Concept

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 card vouchers serving as

Credit notes

Customer's registration number

De-registration

Details on invoicing

Dispatches to another member state

Do-it-yourself builders and converters, refund of VAT

Document issued constituting invoice

Electronic

Appeals

Authenticity of the origin

Commission's overall assessment report on impact of invoicing rules applicable from 1 January 2013

Conditions

Different provisions for different circumstances

Documents covered

Documents in batches

Dual system

Electronic invoice, meaning

English translation

Generally

Information required

Integrity of the content

Required controls

Reverse charge: carousel fraud

Storage

Use

EU business persons where no VAT due

Euro

Evidence of export of goods

Exempt supplies

False

False, cases

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

Generally

Goods sold in satisfaction of debt

Improper issue

In other languages, English translation

Incorrect details

Incorrect, group of companies

Incorrectly showing levy due

Incorrectly showing VAT (extra-statutory concession 3.9)

Information required

Generally

Relaxed or dispensed with

Input tax claims

Alternative evidence

Evidence

Failed claims to recover input tax without a VAT invoice

Generally

High value supplies

Recover input tax without a VAT invoice

Valid invoice: HMRC's discretion

Input tax deduction

Generally

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

Obligation

Requirement

Several separate supplies, summary invoice

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

– see 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

Obtaining and retaining

On-account

Output tax

Details

Generally

Issue

Non-registered person issuing

Paper

Authenticity of the origin

Commission's overall assessment report on impact of invoicing rules applicable from 1 January 2013

Integrity of the content

Person entering VAT liable for payment

Persons in other member states

Pro forma

Accountants etc., continuous supplies of services

Generally

Local authorities and similar bodies

Output tax

Suing for non-payment

Versus VAT invoice

Pro-forma, continuous supplies of management services

Receipt to create tax point

Recovery of VAT

Refund of VAT improperly invoiced

Registration

Effective date

Generally

Registration number

Customers

Generally

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

Contents

Generally

Issue

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

Storage

By electronic means, right of access

Information that member states may provide via web portal

Obligations

Storage of an invoice by electronic means, meaning

Subject to rules applying in member state in which supply deemed made

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

– see also 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

Taxable dealers

Margin schemes

Second-hand means of transport

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

Unregistered persons

Cases on false invoices

Concession for recipient of invoice

Generally

Valuation of goods for customs purposes

Value added tax

Generally

Time of supply

Unauthorised issue

VAT invoice, meaning

Zero-rated supplies