Schedule 11, paragraph 2A(4)

Regulations may— provide that the VAT invoice that is required to be provided in connection with a particular description of supply must be provided within a prescribed time after the supply is treated as taking place, or at such time before the supply is treated as taking place as may be prescribed; allow for the invoice to be issued later than required by the regulations where it is issued in accordance with general or special directions given by the Commissioners.

← 3 · All articles · 5 →

Source: legislation.gov.uk · retrieved 2026-07-28