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HMRC internal manual

VAT Civil Penalties

Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Invoices and records

Regulation/Section 69 reference Failure
Reg13 (5)/Section 69 (1) (d) …to supply a tax invoice within the time limit.
Reg 14(1)/Section 69 (1) (d) …to provide full particulars on a tax invoice. (This includes a failure to quote sterling.)
Reg 14(4)/Section 69 (1) (d) …to distinguish on tax invoice between standard rated, exempt and zero rated supplies.
Reg 15/Section 69 (1) (d) …to supply a credit note within the time limit following a change of rate and to provide the particulars specified in regulation 15.
Reg 16 (1)/Section 69 (1) (d) …by a retailer to supply a VAT invoice (or a less detailed VAT invoice if the supply does not exceed £100) to a VAT registered customer on request.
Reg 16(2) / Section 69 (1) (d) …to exclude exempt supplies from an invoice issued under 16(1).
Reg 31 / Section 69 (1) (c) Requirement to keep records.