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VATSM5230 - SIMPLIFICATIONS: TRIANGULATION: UK SECONDARY LAW REGULATION 17 VAT REGULATIONS 1995 Section 14(6) supplies to persons belonging in other member States (1) Where a registered
person makes a supply such as is mentioned in section 14(6) of the Act he shall provide the person supplied with an invoice in respect of that supply. (2) An invoice provided under this
regulation shall comply with the requirements of regulations 13 and 14. Top of page REGULATION 18 VAT REGULATIONS 1995 (1) On each occasion that an intermediate supplier makes or intends to
make a supply to which he wishes section 14(1) of the Act to apply he shall, subject to paragraph (3) below, provide the customer with an invoice. (2) An invoice provided under this
regulation by an intermediate supplier shall— (a) comply with the provisions of the law corresponding, in relation to the member State which provided the intermediate supplier with the
identification number for VAT purposes used or to be used by him for the purpose of the supply to him by the original supplier of the goods which were subsequently removed to the United
Kingdom, to regulation 17, (b) be provided no later than 15 days after the time that the supply of the goods would, but for section 14(1) of the Act, have been treated as having taken place
by or under section 6 of the Act, (c) cover no less than the extent of the supply which would, but for section 14(1) of the Act, have been treated as having taken place by or under section 6
of the Act at the time that such an invoice is provided. (3) Where an intermediate supplier makes a supply such as is mentioned in paragraph (1) above, and he has already provided the
customer with an invoice that complies with the requirements of sub-paragraphs (a), (c) and (d) of paragraph (2) above, he shall not be required to provide the customer with a further
invoice in relation to that supply. (4) Where an intermediate supplier makes a supply such as is mentioned in paragraph (1) above and he provides the customer with an invoice such as is
described in paragraphs (2) and (3) above, that invoice shall be treated as if it were an invoice for the purpose of regulation 83. (5) Where an intermediate supplier makes a supply such as
is mentioned in paragraph (1) above and he provides the customer with an invoice that complies only with the requirements of paragraph (2)(a) above, that invoice shall, for the purposes of
this regulation only, be treated as if it were a VAT invoice. Print this page