Re: [101attendees] VAT invoices

Ray Bellis <ray@isc.org> Mon, 09 April 2018 15:35 UTC

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References: <20180409152659.5155324523C8@ary.qy>
From: Ray Bellis <ray@isc.org>
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Date: Mon, 09 Apr 2018 16:35:32 +0100
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Subject: Re: [101attendees] VAT invoices
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On 09/04/2018 16:26, ietf@johnlevine.com wrote:

> Sorry, I'm not familiar with EU law, just EU directives that are 
> implmented in national law.  Could you provide us with a link to the
> relevant UK law about VAT invoices?

It's not that simple.

AIUI, EU *Directives* have to be encoded into national legislation, but
EU *Regulations* do not.

See e.g.
<https://publications.parliament.uk/pa/cm201011/cmselect/cmeuleg/633/63304.htm>

which says:

> section 2(1) means that provisions of EU law that are directly
> applicable or have direct effect, such as EU Regulations or certain
> articles of the EU Treaties, are automatically "without further
> enactment" incorporated and binding in national law without the need
> for a further Act of Parliament

I don't know which category the VAT rules that Jordi mentioned belong to.

Ray