The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

9.  For regulation 13 there shall be substituted the following—

“13.— (1) Subject to paragraph (2) below and regulation 15 and save as the Commissioners may otherwise allow, a registered taxable person providing a tax invoice in accordance with regulation 12 shall state thereon the following particulars:

(a) an identifying number;

(b) the time of the supply;

(c) the date of the issue of the document;

(d) the name, address and registration number of the supplier;

(e) the name and address of the person to whom the goods or services are supplied;

(f) the type of supply by reference to the following categories—

(i) a supply by sale,

(ii) a supply on hire purchase or any similar transaction,

(iii) a supply by loan,

(iv) a supply by way of exchange,

(v) a supply on hire, lease or rental,

(vi) a supply of goods made from the customer’s materials,

(vii) a supply by sale on commission,

(viii) a supply on sale or return or similar terms, or

(ix) any other type of supply which the Commissioners may at any time by notice specify;

(g) a description sufficient to identify the goods or services supplied;

(h) for each description, the quantity of the goods or the extent of the services, the rate of tax and the amount payable, excluding tax, expressed in sterling;

(i) the gross total amount payable, excluding tax, expressed in sterling;

(j) the rate of any cash discount offered;

(k) each rate of tax chargeable and the amount of tax chargeable, expressed in sterling, at each such rate; and

(l) the total amount of tax chargeable, expressed in sterling.

(2) Save as the Commissioners may otherwise allow, where a registered taxable person provides to a person in another member State a tax invoice, he shall state thereon the following particulars:

(a) the information as specified in sub-paragraphs (a) to (g) and (j) of paragraph (1) above;

(b) the letters “GB” as a prefix to his registration number;

(c) the registration number, if any, of the recipient of the supply of goods or services and which registration number, if any, shall contain the alphabetical code of the member State in which that recipient is registered;

(d) the gross amount payable, excluding tax;

(e) where the supply is of a new means of transport (as defined in section 47A of the Act(1)), a description sufficient to identify it as such; and

(f) where the supply of goods is a taxable supply, the information as specified in sub-paragraphs (k) and (l) of paragraph (1) above.

(3) Where a taxable supply takes place as described in section 4(2)(c) or section 5(2) of the Act, any consignment or delivery note or similar document or any copy thereof issued by the supplier before the time of supply shall not, notwithstanding that it may contain all the particulars set out in paragraph (1) above, be treated as a tax invoice provided it is so endorsed.

(4) Where a registered taxable person provides an invoice containing the particulars specified in paragraphs (1) and (3) above, and specifies thereon any goods or services which are the subject of an exempt or zero-rated supply, he shall distinguish on the invoice between the goods or services which are the subject of an exempt, zero-rated or other supply and state separately the gross total amount payable in respect of each.”.

(1)

Section 47A was inserted by section 14 of, and paragraph 45 of Schedule 3 to, the Finance (No. 2) Act 1992.