Value Added Tax Act 1994 Schedule 9ZC, Part 2A, paragraph 5A

Modification of the Value Added Tax Regulations 1995

Schedule 9ZC, Part 2A, paragraph 5A modifies the VAT invoicing rules in Part 3 of the Value Added Tax Regulations 1995 so that they also apply to supplies covered by sections 5A and 5B of the Act and to supplies falling within paragraph 38 of Schedule 9ZE.

• Part 3 of the VAT Regulations 1995, which covers VAT invoices and invoicing requirements, is modified to extend its scope to additional categories of supply.
• The obligation to provide a VAT invoice (Regulation 13) is extended so that it applies not only to supplies under section 5A but also to supplies under section 5B, and not only to supplies under section 7(5B) but also to those under paragraph 38 of Schedule 9ZE.
• The same extensions apply to the rules on electronic invoicing (Regulation 13A), ensuring that e-invoicing obligations cover the same broader range of supplies.
• The exceptions for retailers' and simplified invoices (Regulation 16B) are similarly extended, so the circumstances in which a simplified or retailer's invoice may not be used now also cover supplies under section 5B and paragraph 38 of Schedule 9ZE.