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Schedule 11, paragraph 2A(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Regulations may require a taxable person supplying goods or services to provide an invoice (a “VAT invoice”) to the person supplied.

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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.