Value Added Tax Act 1994 Schedule 11 para 2A

VAT invoices

Schedule 11 paragraph 2A sets out the framework for regulations governing VAT invoices, including their content, timing, format and the circumstances in which requirements may be relaxed.

• Regulations may require taxable persons making supplies to issue VAT invoices containing prescribed details of the supply, the supplier, the recipient and any VAT chargeable.
• HMRC may be given power to relax or waive the normal information requirements for VAT invoices, and to permit late issue of invoices in accordance with their directions.
• Regulations may govern how VAT invoices are provided, including conditions for third-party invoicing, invoices covering multiple supplies and credit notes or other amending documents.
• HMRC may require an English translation of any VAT invoice received in the UK in another language, and regulations may apply differently depending on the circumstances or the type of recipient.