This paragraph examines the meaning of a VAT invoice.
An invoice includes any document similar to an invoice1. The term 'VAT invoice' is defined as 'such an invoice as is required under paragraph 2A of [VATA 1994] 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'2. A document appears to be a VAT invoice if it meets the following tests:
- Ìý
•ÌýÌýÌýÌý it is issued by a person who is not an 'unauthorised person'
- Ìý
•ÌýÌýÌýÌý it is issued in respect of a supply of goods or services for which a VAT invoice is required to be provided
- Ìý
•ÌýÌýÌýÌý the document correctly states the particulars required to be shown on a VAT invoice
These tests are explored further below.
Invoice not issued by unauthorised person
To be a VAT invoice a document must be issued by a person who falls within one of the following descriptions (these
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