Schedule 11, paragraph 3

Regulations may prescribe, or provide for the Commissioners to impose in a particular case, conditions that must be complied with in relation to— the provision by electronic means of any item to which this paragraph applies; the preservation by electronic means of any such item or of information contained in any such item. The items to which this paragraph applies are— any VAT invoice; any document that refers to a VAT invoice and is intended to amend it; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations under this paragraph may make different provision for different circumstances.

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