This paragraph examines the information that is to be provided on credit and debit notes and some of the principles of credit notes that have been established (largely) through case law. In particular it considers:
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•ÌýÌýÌýÌý the information to include on a credit note issued following a change in the rate of VAT
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•ÌýÌýÌýÌý the information to include on a credit note issued pursuant to a change in consideration
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•ÌýÌýÌýÌý the information to include on a debit note issued pursuant to a change in consideration
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•ÌýÌýÌýÌý the information to include on credit and debit notes in other situations
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•ÌýÌýÌýÌý principles of credit notes which have been established in case law
information to be included on credit notes and debit notes
Credit note issued following change in rate of VAT
Regulations1 made under VATA 1994, s 88(5) and Sch 11, para 2(10)(b) state that a credit note issued in connection with an election under VATA 1994, s 88(2) (supplies spanning
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