The Value Added Tax (Amendment) (No. 3) Regulations, SI 2012/2951, amends the VAT invoices and time of supply provisions of SI 1995/2518 to implement changes required by the second directive on VAT invoicing, Council Directive 2010/45/EU.
The Value Added Tax (Amendment) (No. 3) Regulations, SI 2012/2951, amends the VAT invoices and time of supply provisions of SI 1995/2518 to implement changes required by the second directive on VAT invoicing, Council Directive 2010/45/EU.
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