Value Added Tax Act 1994 Schedule 11 para 3

Electronic communication and storage of VAT invoices etc.

Schedule 11 paragraph 3 deals with the rules governing how VAT invoices and related documents may be sent and stored electronically.

• HMRC may set conditions for sending VAT invoices and related amendment documents by electronic means.
• HMRC may also set conditions for the electronic storage of these documents or the information they contain.
• The items covered are VAT invoices and any documents that reference and amend a VAT invoice.
• Different rules may apply in different circumstances, giving HMRC flexibility in how these requirements are applied.