Schedule 9ZB, Part 5, paragraph 28(2)

The days mentioned in sub-paragraph (1) are— the 15th day of the month following that in which the removal in question takes place, and the day of the issue, in respect of the supply, of a VAT invoice or of an invoice of such other description as the Commissioners may by regulations prescribe.

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