Schedule 9ZA, Part 13, paragraph 81(4)

The Commissioners may by regulations provide— for a person to be treated for prescribed purposes of this Act as taxable in a member State only where the person has given such notification, and furnished such other information, to the Commissioners as may be prescribed; for the form and manner in which any notification or information is to be given or furnished under the regulations and what the notification or information must contain; for the proportion of any consideration for any transaction which is to be taken for the purposes of this Act as representing a liability, under the law of a member State, for VAT to be conclusively determined by reference to such invoices or in such other manner as may be prescribed.

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