The Value Added Tax (Amendment) (No. 3) Regulations 2012
| Jurisdiction | UK Non-devolved |
| Citation | SI 2012/2951 |
| Year | 2012 |
2012 No. 2951
Value Added Tax
The Value Added Tax (Amendment) (No. 3) Regulations 2012
Made 26th November 2012
Laid before the House of Commons 27th November 2012
Coming into force 1st January 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 6(14) and 12(3) of, and paragraphs (2A), (2B), (3) and (6) of Schedule 11 to, the Value Added Tax Act 19941.
Citation and commencement
1. These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2012 and come into force on 1st January 2013.
Amendment of the Value Added Tax Regulations 1995
2.—(1) The Value Added Tax Regulations 19952are amended as follows.
(2) Omit regulation A13 (VAT invoices and other invoicing requirements: interpretation).
(3) In regulation 13 (obligation to provide a VAT invoice)—
(a)
(a) after paragraph (1A) insert—
“1B Paragraph (1)(b) shall not apply in the case of a supply which falls within Group 2 or Group 5 of Schedule 9 to the Act.”;
(b)
(b) in paragraph (3B)(a) omit “which shall end not later than either” to the end;
(c)
(c) at the beginning of paragraph (5) insert “With the exception of the supplies referred to in paragraph (6),”; and
(d)
(d) after paragraph (5) insert—
“6 The documents specified in paragraphs (1), (2), (3) and (4) shall—
(a) in the case of a supply of goods falling within section 6(7) of the Act, be provided by the 15th day of the month following that in which the removal in question takes place; and
(b) in the case of a supply of services falling within regulation 82, be provided by the 15th day of—
(i) the month following the month in which the services are treated as being performed under regulation 82(2),
(ii) the month following the month during which the services are treated as separately and successively made as a result of payments being made under regulation 82(4), or
(iii) the January following the 31st December on which the services are treated as being supplied under regulation 82(6).
7 Both the supplier and the customer shall ensure the authenticity of the origin, the integrity of the content and the legibility of an invoice for such time as the invoice is required to be preserved.
8 In this regulation—
(a) “authenticity of the origin” of an invoice means the assurance of either the identity of the supplier of the underlying goods or services or the issuer of that invoice;
(b) “integrity of the content” of an invoice means that the content required by regulation 14 has not been altered.”.
(4) In regulation 13A (electronic invoicing)—
(a)
(a) in paragraph (1) for “by electronic transmission” substitute “in any electronic format”; and
(b)
(b) for paragraphs (2) to (4) substitute—
“2 The document is not to be treated as the VAT invoice required to be provided by the supplier under regulation 13(1) unless the use of the electronic invoice is accepted by the customer.
3 When the document is a self-billed invoice that purports to be a VAT invoice, paragraph (2) applies as if the reference to the supplier is to the customer and the reference to the customer is to the...
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