VATNIEU7440 | Business records: VAT invoices

Regulation 13 (1) of the VAT Regulations 1995 (see VATNIEU7410) requires a VAT invoice to be issued when goods are supplied from Northern Ireland to a VAT registered customer in an EU member state. This must be a full VAT invoice. However, if an EU customer buys goods ‘over the counter’ in Northern Ireland, no VAT invoice need be issued unless the customer specifically asks for one.

Regulation 14(1) of the VAT Regulations 1995 sets out the information normally required on a VAT invoice. Under 14(2) (see VATNIEU7410) the following additional details must be shown for supplies to a customer in an EU member state

the letters ‘XI’ (which is the identifier for Northern Ireland) as a prefix to the VAT registration number.

the VAT registration number, if any, of the customer in the EU member state including the country identifier (see Notice 725 VAT on movements of goods between Northern Ireland and the EU), and

in the case of a new means of transport, a description which identifies it as a new means of transport. (VATNINMT)

VAT invoices issued in respect of zero-rated supplies subject to acquisition VAT in the member state of arrival may be in any currency. However, UK VAT amounts (for example on distance sales) must always be shown in Sterling.