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HMRC internal manual

VAT Single Market

HM Revenue & Customs
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Record keeping, reporting and accounting: business records: VAT invoices

Regulation 13 (1) of the VAT Regulations 1995 (see VATSM7410) requires a VAT invoice to be issued when goods are supplied to a VAT registered customer in another Member State. This must be a full VAT invoice. However, if an EC customer buys goods ‘over the counter’ in the UK, no VAT invoice need be issued unless the customer specifically asks for one.

Regulation 14(1) of the VAT Regulations 1995 sets out the information normally required on a VAT invoice. Under 14(2) (see VATSM7410) the following additional details must be shown for supplies to a customer in another Member State

  • the letters ‘GB’ (which is the country identifier for the UK) as a prefix to the VAT registration number
  • the VAT registration number, if any, of the customer in the other Member State including the country identifier (see Notice 725 (The Single Market)), and
  • in the case of a new means of transport, a description which identifies it as a new means of transport.

VAT invoices issued in respect of zero-rated supplies subject to acquisition VAT in the Member State of arrival may be in any currency. However, UK VAT amounts (for example on distance sales) must always be shown in Sterling.