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Council Directive 2006/112/ECShow full title

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

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Section 4U.K.Content of invoices

Article 226U.K.

Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:

(1)

the date of issue;

(2)

a sequential number, based on one or more series, which uniquely identifies the invoice;

(3)

the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services;

(4)

the customer's VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138;

(5)

the full name and address of the taxable person and of the customer;

(6)

the quantity and nature of the goods supplied or the extent and nature of the services rendered;

(7)

the date on which the supply of goods or services was made or completed or the date on which the payment on account referred to in points (4) and (5) of Article 220 was made, in so far as that date can be determined and differs from the date of issue of the invoice;

(7a)

[F1where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention Cash accounting ;]

(8)

the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price;

(9)

the VAT rate applied;

(10)

the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded;

(10a)

[F1where the customer receiving a supply issues the invoice instead of the supplier, the mention Self-billing ;]

(11)

[F2in the case of an exemption, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt;]

(11a)

[F1where the customer is liable for the payment of the VAT, the mention Reverse charge ;]

(12)

in the case of the supply of a new means of transport made in accordance with the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2);

(13)

[F2where the margin scheme for travel agents is applied, the mention Margin scheme — Travel agents ;

(14)

where one of the special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques is applied, the mention Margin scheme — Second-hand goods ; Margin scheme — Works of art or Margin scheme — Collector’s items and antiques respectively;]

(15)

where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address.

[F1Article 226a U.K.

Where the invoice is issued by a taxable person, who is not established in the Member State where the tax is due or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and who is making a supply of goods or services to a customer who is liable for payment of VAT, the taxable person may omit the details referred to in points (8), (9) and (10) of Article 226 and instead indicate, by reference to the quantity or extent of the goods or services supplied and their nature, the taxable amount of those goods or services.

Article 226b U.K.

As regards simplified invoices issued pursuant to Article 220a and Article 221(1) and (2), Member States shall require at least the following details:

(a)

the date of issue;

(b)

identification of the taxable person supplying the goods or services;

(c)

identification of the type of goods or services supplied;

(d)

the VAT amount payable or the information needed to calculate it;

(e)

where the invoice issued is a document or message treated as an invoice pursuant to Article 219, specific and unambiguous reference to that initial invoice and the specific details which are being amended.

They may not require details on invoices other than those referred to in Articles 226, 227 and 230.]

Article 227U.K.

Member States may require taxable persons established in their territory and supplying goods or services there to indicate the VAT identification number, referred to in Article 214, of the customer in cases other than those referred to in point (4) of Article 226.

F3Article 228U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 229U.K.

Member States shall not require invoices to be signed.

[F2Article 230 U.K.

The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be adjusted is expressed in the national currency of the Member State, using the conversion rate mechanism provided for in Article 91.]

F3Article 231U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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