The Value Added Tax (Amendment No 6) Regulations 2003 transpose the E-invoicing Directive into UK law.
The Value Added Tax (Amendment No 6) Regulations 2003 amend The Value Added Tax Regulations 1995 in order to implement the provisions of the Electronic Invoicing (E-invoicing) Directive...
Electronic invoicing - e-Invoicing - is the electronic transfer of invoicing information (billing and payment) between suppliers and buyers of goods and services.
Part 2 of these Regulations makes amendments to the principal Regulations to implement Council Directive 2001/115/EC (OJ L015,17.01.02 p.24) - the ‘E-Invoicing Directive’. This requires electronic invoices to be formatted in a prescribed manner, including information requirements and use of electronic signatures.
Supervision and enforcement