Provisions the documents cite: reg 14(1) (particulars of a VAT invoice, including (o) the reference "reverse charge"), reg 14(4) (exempt and zero-rated supplies distinguished)
What it requires
A registered person providing a VAT invoice states on it, save as HMRC otherwise allow: a sequential number, based on one or more series, uniquely identifying the document; the time of supply; the date of issue; the supplier's name, address and VAT registration number; the name and address of the person supplied; a description sufficient to identify the goods or services; for each description, the quantity of goods or extent of services, the rate of VAT and the amount payable excluding VAT; the gross total amount payable excluding VAT; the rate of any cash discount offered; the total amount of VAT chargeable, in sterling; the unit price; any margin scheme reference; and, where the invoice relates wholly or partly to a supply on which the person supplied is liable to pay the tax, the reference "reverse charge" (reg 14(1)). An invoice that includes exempt or zero-rated supplies distinguishes them and states the gross total for each supply and rate separately (reg 14(4)).
The instrument itself: https://www.legislation.gov.uk/uksi/1995/2518/regulation/14. The summary above is our plain-English reading, not the text of the instrument — always work from the source.
How this entry is kept current
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The 2 documents that cite it
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