SolvedVCP11116 | Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Invoices and records
From HM Revenue & Customs · VAT Civil Penalties
| Regulation/Section 69 reference | Failure |
|---|---|
| Reg13 (5)/Section 69 (1) (d) | …to supply a tax invoice within the time limit. |
| Reg 14(1)/Section 69 (1) (d) | …to provide full particulars on a tax invoice. (This includes a failure to quote sterling.) |
| Reg 14(4)/Section 69 (1) (d) | …to distinguish on tax invoice between standard rated, exempt and zero rated supplies. |
| Reg 15/Section 69 (1) (d) | …to supply a credit note within the time limit following a change of rate and to provide the particulars specified in regulation 15. |
| Reg 16 (1)/Section 69 (1) (d) | …by a retailer to supply a VAT invoice (or a less detailed VAT invoice if the supply does not exceed £100) to a VAT registered customer on request. |
| Reg 16(2) / Section 69 (1) (d) | …to exclude exempt supplies from an invoice issued under 16(1). |
| Reg 31 / Section 69 (1) (c) | Requirement to keep records. |