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HMRC internal manual

VAT Time of supply

Legislation: UK primary law (VAT Act 1994): Section 6(15) Meaning of a VAT invoice


(15) In this Act “VAT invoice” means such an invoice as is required under paragraph 2(A) of Schedule 11, or would be so required if the person to whom the supply is made were a person to whom such an invoice should be issued.


This defines the meaning of the references to VAT invoices elsewhere in section 6 and more widely within the VAT Act 1994 itself. In this wider context it interacts with section 96(1) which is the main source of interpretative provisions.