Acquisitions by intermediate suppliers

Generally

Legislation/Regulatory – VATA94 s. 14

Installation or assembly of goods

Legislation/Regulatory – VATA94 s. 14(2)

Invoices

Legislation/Regulatory – SI 1995/2518 reg. 17, 18 ; VATA94 s. 14(3), (6)

Notification of intended supplies

Legislation/Regulatory – SI 1995/2518 reg. 11

Person belongs in another member state, meaning

Legislation/Regulatory – VATA94 s. 14(5)

Tax point

Legislation/Regulatory – VATA94 s. 14(4)

Generally

Commentary – VAT Reporter ¶64-280

Going wrong, liability case law

Commentary – VAT Reporter ¶64-280

Intermediate agent

Commentary – VAT Reporter ¶64-280

Invoices: simplification

Commentary – VAT Reporter ¶55-800

Notification to HMRC

Commentary – VAT Reporter ¶64-280

Overseas suppliers accounting through their customers, transitional provisions

Legislation/Regulatory – VATA94 Sch. 13, para. 6

Successive supplies of same goods, single intra-Community dispatch or transport

Case Law – Euro Tyre Holding BV v Staatssecretaris van Financiën (Case C-430/09). [2011] BVC 257

UK customer accounting for output tax

Commentary – VAT Reporter ¶64-280