– see also Documents

14-day rule

Commentary – Indirect Tax Reporter ¶55-800

14-day rule, extension

Generally

Commentary – Indirect Tax Reporter ¶11-750

Solicitors

Commentary – Indirect Tax Reporter ¶53-034(1)

Agricultural flat-rate scheme

Contents

Commentary – Indirect Tax Reporter ¶53-500 ; Indirect Tax Reporter ¶55-800

Generally

Commentary – Indirect Tax Reporter ¶53-500

Improper issue, penalty

Commentary – Indirect Tax Reporter ¶53-500 ; Indirect Tax Reporter ¶60-540

Alternative evidence

Generally

Commentary – Indirect Tax Reporter ¶55-800

HMRC's discretion

Commentary – Indirect Tax Reporter ¶55-800

Amending documentation

Legislation/Regulatory – VATA94 Sch. 11, para. 2A(5)(c)

Amounts shown as tax

Legislation/Regulatory – FA96 Sch. 5, para. 44
HMRC Guidance – CH21060

Annual

Generally

Commentary – Indirect Tax Reporter ¶12-510

Landlords

Commentary – Indirect Tax Reporter ¶55-850

Anti-forestalling charge

Legislation/Regulatory – FA2012 Sch. 27, para. 10 ; SI 1995/2518 reg. 15B

Anti-forestalling charge from 2012

Commentary – Indirect Tax Reporter ¶55-800

Anti-forestalling invoices

Commentary – Indirect Tax Reporter ¶55-800

Application to particular types of supply or certain taxable persons

Legislation/Regulatory – VATA94 Sch. 11, para. 2A(7)

Auctioneers' scheme

Legislation/Regulatory – Dir. 2006/112 art. 339, 340 ; SI 1995/2518 reg. 13(2)

Authenticated receipts

Generally

Commentary – Indirect Tax Reporter ¶55-800

Local authorities

Commentary – Indirect Tax Reporter ¶51-315

Breach of regulations, penalty

Commentary – Indirect Tax Reporter ¶60-580

Breaches of regulatory provisions, penalty

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Assessment time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Generally

Legislation/Regulatory – VATA94 s. 69
HMRC Guidance – BIM31610 ; CH51250 ; CH51840 ; CH56300 ; DMBM875630

Buyers accounting for VAT

Commentary – Indirect Tax Reporter ¶55-800

Calculation of VAT

Commentary – Indirect Tax Reporter ¶440 ; Indirect Tax Reporter ¶56-400

Car letting on hire

Commentary – Indirect Tax Reporter ¶55-800

Cash accounting scheme

Commentary – Indirect Tax Reporter ¶55-475
Legislation/Regulatory – SI 1995/2518 reg. 65(3)

Cash-and-carry wholesalers

Commentary – Indirect Tax Reporter ¶440 ; Indirect Tax Reporter ¶56-100

Change in standard VAT rate

Commentary – Indirect Tax Reporter ¶18-014

Change of VAT rate

Generally

Legislation/Regulatory – FA2009 Sch. 3, para. 22 ; SI 1995/2518 reg. 15

Supplies spanning

Legislation/Regulatory – VATA94 s. 88(5)

Computerised

Conditions

Commentary – Indirect Tax Reporter ¶56-500

Generally

Commentary – Indirect Tax Reporter ¶440 ; Indirect Tax Reporter ¶56-500 ; Indirect Tax Reporter ¶59-020

Concept

Legislation/Regulatory – Dir. 2006/112 art. 218, 219

Consignment and delivery notes

Commentary – Indirect Tax Reporter ¶55-800

Construction industry

Legislation/Regulatory – SI 1995/2518 reg. 13(4)

Contents

Agricultural flat-rate scheme

Commentary – Indirect Tax Reporter ¶53-500 ; Indirect Tax Reporter ¶55-800

Generally

Commentary – Indirect Tax Reporter ¶55-800
Legislation/Regulatory – Dir. 2006/112 art. 226-230 ; SI 1995/2518 reg. 14
Case Law – EOOD v Direktor na Direktsia – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-78/12). [2013] BVC 361 ; The Austin Co of UK Ltd. [1992] BVC 977

Contents of landfill invoices

Legislation/Regulatory – SI 1996/1527 reg. 37

Continuous supplies of services

Commentary – Indirect Tax Reporter ¶440 ; Indirect Tax Reporter ¶55-800

Copy invoices, acceptance in member states

Case Law – Reisdorf v. Finanzamt Köln-West (Case C-85/95). [1997] BVC 317

Corporate purchasing cards

Line item detail (LID) invoices

Commentary – Indirect Tax Reporter ¶11-767

Summary VAT invoices

Commentary – Indirect Tax Reporter ¶11-767

Correcting, reduction of taxable amount

Case Law – Minister Finansów v Kraft Foods Polska SA (Case C-588/10). [2012] BVC 372

Covering more than one supply, conditions

Legislation/Regulatory – VATA94 Sch. 11, para. 2A(5)(b)

Credit card vouchers serving as

Commentary – Indirect Tax Reporter ¶440 ; Indirect Tax Reporter ¶55-900

Credit notes

Commentary – Indirect Tax Reporter ¶56-050
Legislation/Regulatory – SI 1995/2518 reg. 15

Customer's registration number

Commentary – Indirect Tax Reporter ¶55-800

De-registration

Commentary – Indirect Tax Reporter ¶44-040

Details on invoicing

Legislation/Regulatory – Reg. 79/2012 Annex I

Dispatches to another member state

Commentary – Indirect Tax Reporter ¶64-590

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

Legislation/Regulatory – SI 1995/2518 reg. 201

Document issued constituting invoice

Case Law – ABB Power Ltd. [1993] BVC 713

Electronic

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(z)

Authenticity of the origin

Legislation/Regulatory – Dir. 2006/112 art. 233

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

Legislation/Regulatory – Dir. 2006/112 art. 237

Conditions

Legislation/Regulatory – Dir. 2006/112 art. 235 ; VATA94 Sch. 11, para. 3(1)

Different provisions for different circumstances

Legislation/Regulatory – VATA94 Sch. 11, para. 3(3)

Documents covered

Legislation/Regulatory – VATA94 Sch. 11, para. 3(2)

Documents in batches

Legislation/Regulatory – Dir. 2006/112 art. 236 ; SI 1995/2518 reg. 14(7)

Dual system

Commentary – Indirect Tax Reporter ¶56-450

Electronic invoice, meaning

Legislation/Regulatory – Dir. 2006/112 art. 217 ; SI 1995/2518 reg. 13A(4)

English translation

Legislation/Regulatory – SI 1995/2518 reg. 13B

Generally

Commentary – Indirect Tax Reporter ¶56-450
Legislation/Regulatory – Dir. 2006/112 art. 232-237 ; SI 1995/2518 reg. 13A

Information required

Commentary – Indirect Tax Reporter ¶56-450

Integrity of the content

Legislation/Regulatory – Dir. 2006/112 art. 233

Required controls

Commentary – Indirect Tax Reporter ¶56-450

Reverse charge: carousel fraud

Commentary – Indirect Tax Reporter ¶55-405

Storage

Commentary – Indirect Tax Reporter ¶59-000

Use

Legislation/Regulatory – Dir. 2006/112 art. 232

EU business persons where no VAT due

Commentary – Indirect Tax Reporter ¶55-798

Euro

Commentary – Indirect Tax Reporter ¶14-750 ; Indirect Tax Reporter ¶55-800

Evidence of export of goods

Case Law – Revenue and Customs Commissioners v Arkeley Ltd (in liquidation). [2013] BVC 1,787

Exempt supplies

Commentary – Indirect Tax Reporter ¶55-800

False

Case Law – (1986) 2 BVC 205,451 ; Celikyay. [1995] BVC 603

False, cases

Commentary – Indirect Tax Reporter ¶56-020

False, Schedule E, PAYE and National Insurance avoidance

Case Law – New Fashions (London) Ltd v Revenue and Customs Commissioners. [2007] BTC 694

Fiscal or other warehousing regime services

Commentary – Indirect Tax Reporter ¶55-800

Fiscal or other warehousing regime, services

Legislation/Regulatory – SI 1995/2518 reg. 13(1), 145D ; VATA94 s. 18C(1)(e)

Flat rate scheme

Commentary – Indirect Tax Reporter ¶55-355

Foreign currency

Commentary – Indirect Tax Reporter ¶14-750 ; Indirect Tax Reporter ¶55-800

Fraudulent

Commentary – Indirect Tax Reporter ¶59-760

Generally

Commentary – Indirect Tax Reporter ¶55-798

Goods sold in satisfaction of debt

Commentary – Indirect Tax Reporter ¶56-090

Improper issue

– see Improper issue of invoice penalty

In other languages, English translation

Legislation/Regulatory – VATA94 Sch. 11, para. 2A(6)

Incorrect details

Commentary – Indirect Tax Reporter ¶55-800

Incorrect, group of companies

Commentary – Indirect Tax Reporter ¶43-458

Incorrectly showing levy due

Legislation/Regulatory – FA2000 Sch. 6, para. 141A

Incorrectly showing VAT (extra-statutory concession 3.9)

Commentary – Indirect Tax Reporter ¶19-070

Information required

Generally

Legislation/Regulatory – VATA94 Sch. 11, para. 2A(2)

Relaxed or dispensed with

Legislation/Regulatory – VATA94 Sch. 11, para. 2A(3)

Input tax claims

Alternative evidence

Commentary – Indirect Tax Reporter ¶19-001 ; Indirect Tax Reporter ¶55-800

Evidence

Commentary – Indirect Tax Reporter ¶55-798

Failed claims to recover input tax without a VAT invoice

Commentary – Indirect Tax Reporter ¶19-001

Generally

Commentary – Indirect Tax Reporter ¶105

High value supplies

Commentary – Indirect Tax Reporter ¶55-900

Recover input tax without a VAT invoice

Commentary – Indirect Tax Reporter ¶19-001

Valid invoice: HMRC's discretion

Commentary – Indirect Tax Reporter ¶55-800

Input tax deduction

Generally

Legislation/Regulatory – Dir. 2006/112 art. 178(a), (c)

Invalid invoices

Legislation/Regulatory – SP 1/07

Input tax evidence

Addressee person other than taxpayer

Case Law – Dalesid. [1993] BVC 667

Declaration of obligation to issue invoices, application to strike out claim

Case Law – Europhone International Ltd v Frontel Communications Ltd. [2001] BVC 516

Failure to provide

Case Law – (1985) 2 BVC 205,277 ; A1 Construction (Derby) Ltd [2011] TC 01047 ; Cummaford & Anor [2012] TC 02248 ; Willis. [2010] TC 00569

Falsified/invalid invoices

Case Law – Activ8 Alarms Ltd. [2010] TC 00361 ; Best Buys Supplies Ltd v Revenue and Customs Commissioners. [2012] BVC 1,501 ; Best Buys Supplies Ltd. [2010] TC 00591 ; Donaldson. [2010] TC 00606 ; Hussein. [2010] TC 00286 ; London Wiper Co Ltd [2011] TC 01298 ; Razaie t/a Foodline Delivery Services. [2010] TC 00270

Generally

Case Law – (1985) 2 BVC 205,277

Improper conduct on part of issuer of invoice

Case Law – Mahagében kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága; Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (Joined Cases C-80/11 and C-142/11). [2012] BVC 458

Invoices lost

Case Law – Vaughan. [1996] BVC 2,816

Irregularities in invoices

Case Law – Petroma Transports SA & Ors v Belgium (Case C-271/12). [2013] BVC 194

No supporting invoices

Case Law – (1985) 2 BVC 205,192 ; Kohanzad v. Customs and Excise Commissioners. [1995] BVC 3

Non-existent supplies

Case Law – (1981) 1 BVC 1,155

Requirement to hold invoice

Case Law – Finanzamt Gummersbach v Bockemühl (Case C-90/02). [2006] BVC 95

Validity

Case Law – 1-4-All Ltd. [2010] TC 00402 ; Ahmed t/a New Touch. [2007] BVC 2,402 ; Reddrock Ltd [2012] TC 01744

Intermediate suppliers

Legislation/Regulatory – SI 1995/2518 reg. 18

Invalid: amendment by customer

Commentary – Indirect Tax Reporter ¶55-800

Invoice or estimate

Commentary – Indirect Tax Reporter ¶55-800

Issue

Generally

Legislation/Regulatory – Dir. 2006/112 art. 219a-225 ; SI 1995/2518 reg. 13(1) ; VATA94 Sch. 11, para. 2A(1)

Improper

Case Law – Schmeink and Cofreth AG & Co KG v Finanzamt Borken; Manfred Strobel v Finanzamt Esslingen (Case C-454/98). [2000] BVC 377

Meaning

Case Law – Commissioners of Customs and Excise v. Woolfold Motor Co. Ltd. (1983) 1 BVC 564

Non-registered person

Case Law – Customs and Excise Commissioners v. M.F. Wells. (1981) 1 BVC 417 ; Scally; Glassiron Ltd. (1990) 5 BVC 592

Obligation

Legislation/Regulatory – Dir. 2006/112 art. 221

Requirement

Commentary – Indirect Tax Reporter ¶55-800

Several separate supplies, summary invoice

Legislation/Regulatory – Dir. 2006/112 art. 223

Time limit

Commentary – Indirect Tax Reporter ¶55-800

Time limits

Legislation/Regulatory – Dir. 2006/112 art. 222 ; VATA94 Sch. 11, para. 2A(4)

Unascertained goods prior to delivery and payments

Case Law – Birchview Ltd. [1998] BVC 2,076

Keeping

Legislation/Regulatory – SI 1995/2518 reg. 31(1)

Landlords

Annual invoicing

Commentary – Indirect Tax Reporter ¶55-850

Costs paid by tenant

Commentary – Indirect Tax Reporter ¶37-625

Issue after payment received

Commentary – Indirect Tax Reporter ¶37-750

Rent paid by person other than current tenant

Commentary – Indirect Tax Reporter ¶37-825

Less-detailed

Local authorities and similar bodies

Commentary – Indirect Tax Reporter ¶51-325

Retailers

– see Retailers

Local authorities and similar bodies

Contents

Commentary – Indirect Tax Reporter ¶51-335

Pro forma invoices

Commentary – Indirect Tax Reporter ¶51-310

Sewerage services and water, maintenance and capital works

Commentary – Indirect Tax Reporter ¶51-650

Staff making small purchases/incurring expenses

Commentary – Indirect Tax Reporter ¶51-325

Lost

Commentary – Indirect Tax Reporter ¶55-800

Meaning

Legislation/Regulatory – VATA94 s. 6(15), 96(1)

Means of transport

Legislation/Regulatory – SI 1995/2518 reg. 147(2)

No invoice, reasonable excuse for misdeclaration penalty

Commentary – Indirect Tax Reporter ¶60-041

Obligations

Legislation/Regulatory – Dir. 2006/112 art. 221 ; SI 1995/2518 reg. 13

Obtaining and retaining

Commentary – Indirect Tax Reporter ¶100

On-account

Commentary – Indirect Tax Reporter ¶55-800

Output tax

Details

Commentary – Indirect Tax Reporter ¶18-030

Generally

Commentary – Indirect Tax Reporter ¶104

Issue

Commentary – Indirect Tax Reporter ¶18-010

Non-registered person issuing

Commentary – Indirect Tax Reporter ¶18-043

Paper

Authenticity of the origin

Legislation/Regulatory – Dir. 2006/112 art. 233

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

Legislation/Regulatory – Dir. 2006/112 art. 237

Integrity of the content

Legislation/Regulatory – Dir. 2006/112 art. 233

Person entering VAT liable for payment

Legislation/Regulatory – Dir. 2006/112 art. 203

Persons in other member states

Commentary – Indirect Tax Reporter ¶55-800

Pro forma

Accountants etc., continuous supplies of services

Commentary – Indirect Tax Reporter ¶56-300

Generally

Commentary – Indirect Tax Reporter ¶56-300

Local authorities and similar bodies

Commentary – Indirect Tax Reporter ¶51-310

Output tax

Commentary – Indirect Tax Reporter ¶104

Suing for non-payment

Commentary – Indirect Tax Reporter ¶56-300

Versus VAT invoice

Commentary – Indirect Tax Reporter ¶55-800

Pro-forma, continuous supplies of management services

Case Law – Svenska International plc v. Customs and Excise Commissioners. [1996] BVC 286 ; Svenska International plc v Customs and Excise Commissioners. [1997] BVC 428 ; Svenska International plc v Customs and Excise Commissioners. [1999] BVC 221 ; Svenska International plc. [1996] BVC 2,321

Receipt to create tax point

Commentary – Indirect Tax Reporter ¶11-765

Recovery of VAT

Commentary – Indirect Tax Reporter ¶55-798

Refund of VAT improperly invoiced

Case Law – Rusedespred OOD v Direktor na Direktsia – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-138/12). [2013] BVC 148 ; Staatssecretaris van Financiën v Stadeco BV (Case C-566/07). [2010] BVC 925

Registration

Effective date

Commentary – Indirect Tax Reporter ¶43-150

Generally

Commentary – Indirect Tax Reporter ¶43-025

Registration number

Customers

Commentary – Indirect Tax Reporter ¶55-800

Generally

Commentary – Indirect Tax Reporter ¶101(4) ; Indirect Tax Reporter ¶540

Groups

Commentary – Indirect Tax Reporter ¶55-800

Validity, testing

Commentary – Indirect Tax Reporter ¶55-800

Retailers

Commentary – Indirect Tax Reporter ¶105 ; Indirect Tax Reporter ¶55-900
Legislation/Regulatory – SI 1995/2518 reg. 16

Reverse charge

Carousel fraud

Commentary – Indirect Tax Reporter ¶55-405 ; Indirect Tax Reporter ¶55-800

Generally

Commentary – Indirect Tax Reporter ¶55-800 ; Indirect Tax Reporter ¶65-620

Road fuel

Commentary – Indirect Tax Reporter ¶55-800 ; Indirect Tax Reporter ¶56-000

Rounding up and down

Commentary – Indirect Tax Reporter ¶55-000

Second-hand goods

Commentary – Indirect Tax Reporter ¶48-625 ; Indirect Tax Reporter ¶55-800

Self-billed

– see Self-billing scheme

Self-billing

– see Self-billing scheme

Services performed in fiscal or other warehousing regime

Legislation/Regulatory – SI 1995/2518 reg. 13(1), 145D ; VATA94 s. 18C(1)(e)

Simplified

Contents

Legislation/Regulatory – Dir. 2006/112 art. 226b

Generally

Legislation/Regulatory – Dir. 2006/112 art. 238-240 ; SI 1995/2518 reg. 16A

Issue

Legislation/Regulatory – Dir. 2006/112 art. 220a

Solicitors

Additional period of extension

Commentary – Indirect Tax Reporter ¶53-034(3)

Disbursements

Commentary – Indirect Tax Reporter ¶53-065 ; Indirect Tax Reporter ¶55-800

Extension of 14-day rule

Commentary – Indirect Tax Reporter ¶53-034(1)

Generally

Commentary – Indirect Tax Reporter ¶53-071

Interim invoices

Commentary – Indirect Tax Reporter ¶53-034(6)

Invoice issued outside extended period

Commentary – Indirect Tax Reporter ¶53-034(4)

Obligation to issue invoice

Commentary – Indirect Tax Reporter ¶53-034(5)

Request for payment

Commentary – Indirect Tax Reporter ¶53-034(2)

Storage

By electronic means, right of access

Legislation/Regulatory – Dir. 2006/112 art. 249

Information that member states may provide via web portal

Legislation/Regulatory – Reg. 79/2012 Annex II

Obligations

Legislation/Regulatory – Dir. 2006/112 art. 244-248a

Storage of an invoice by electronic means, meaning

Legislation/Regulatory – Dir. 2006/112 art. 241

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

Legislation/Regulatory – Dir. 2006/112 art. 219a

Supplementary charge due to rise in standard rate on 1 January 2010

Commentary – Indirect Tax Reporter ¶55-800

Supplies to persons in another member state

Exempt supplies

Legislation/Regulatory – SI 1995/2518 reg. 13(1A)

Generally

Legislation/Regulatory – SI 1995/2518 reg. 13(1)(b)

Insurance and finance

Legislation/Regulatory – SI 1995/2518 reg. 13(1B)

Tax point

– see also Tax point

Acquisition of goods

Legislation/Regulatory – SI 1995/2518 reg. 26 ; VATA94 s. 12

Barristers and advocates

Legislation/Regulatory – SI 1995/2518 reg. 92

Construction industry

Legislation/Regulatory – SI 1995/2518 reg. 93

Continuous supplies of services

Legislation/Regulatory – SI 1995/2518 reg. 90

Fuel and power

Legislation/Regulatory – SI 1995/2518 reg. 86(3)-(5)

Generally

Legislation/Regulatory – SI 1995/2518 reg. 14(3) ; VATA94 s. 6

Leases

Legislation/Regulatory – SI 1995/2518 reg. 85(3)

Place of supply of services

Legislation/Regulatory – VATA94 s. 97A(2)

Refrigeration/other cooling/ventilation

Legislation/Regulatory – SI 1995/2518 reg. 86(3)-(5)

Retention of property

Legislation/Regulatory – SI 1995/2518 reg. 89

Royalties

Legislation/Regulatory – SI 1995/2518 reg. 91

Water supplies

Legislation/Regulatory – SI 1995/2518 reg. 86(3)-(5)

Taxable dealers

Margin schemes

Legislation/Regulatory – Dir. 2006/112 art. 325

Second-hand means of transport

Legislation/Regulatory – Dir. 2006/112 art. 332

Third party on behalf of supplier, conditions

Legislation/Regulatory – VATA94 Sch. 11, para. 2A(5)(a)

To person in another member state

Legislation/Regulatory – Dir. 2006/112 art. 220 ; SI 1995/2518 reg. 14(2)

Tour operators

Commentary – Indirect Tax Reporter ¶55-800

Translation

Legislation/Regulatory – Dir. 2006/112 art. 248a ; VATA94 Sch. 11, para. 2A(6)

Translation in English

Commentary – Indirect Tax Reporter ¶55-800

Triangular transactions

Legislation/Regulatory – SI 1995/2518 reg. 17-19 ; VATA94 s. 14(3), (6)

Triangulation: simplification

Commentary – Indirect Tax Reporter ¶55-800

Unauthorised issue

– see Improper issue of invoice penalty

Unauthorised issue, late payment interest start date

Legislation/Regulatory – FA2009 Sch. 49, para. 11

Unauthorised issue, penalty

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Assessment time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Generally

Legislation/Regulatory – FA2008 s. 123, Sch. 41 ; FA2010 s. 35 ; HMRCBrf 30/2010 ; SI 2009/511 ; VATA94 s. 67

Mitigation

Legislation/Regulatory – VATA94 s. 70

Restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Undue payment of tax as a result of an incorrect invoice

Case Law – Farkas v Nemzeti Adóés Vámhivatal Délalföldi Regionális Adó Főigazgatósága (Case C-564/15) [2017] BVC 17

Unregistered persons

Cases on false invoices

Commentary – Indirect Tax Reporter ¶56-020

Concession for recipient of invoice

Commentary – Indirect Tax Reporter ¶56-020

Generally

Commentary – Indirect Tax Reporter ¶56-020

Valuation of goods for customs purposes

Legislation/Regulatory – Reg. 2454/93 art. 181

Value added tax

Generally

Commentary – Key Data ¶18-240

Time of supply

Commentary – Quick Overview ¶67470

Unauthorised issue

Commentary – Quick Overview ¶72180

VAT invoice, meaning

Legislation/Regulatory – VATA94 s. 6(15)

Zero-rated supplies

Commentary – Indirect Tax Reporter ¶55-800
Legislation/Regulatory – SI 1995/2518 reg. 14(4)