However, the full VAT invoicing procedure must still be followed.

With effect from 1 October 2007 changes were made to the VAT invoicing regulations.

Changes to the VAT invoicing regulations.

Firstly, there are the 15 different sets of rules on VAT invoicing that place an enormous administrative burden on business.

I voted in favour of Mr Casa's report concerning the rules for VAT invoicing.

More information about the VAT invoicing regulation changes can be found in VAT Information Sheet 10/07.

Under this system, VAT invoicing rules will be simplified thanks to the increased harmonisation of European requirements and the widespread use of electronic invoicing.

On this subject, a Council directive of 2001 had laid down common rules at European Union level as a means of simplifying, modernising and harmonising VAT invoicing rules.

A common system of value added tax (VAT) as regards the rules on invoicing is essential to the simplification, modernisation and harmonisation of the rules on VAT invoicing.

VAT Notes No 1 2005 This document includes information on changes to VAT exemption for insurance, supplies of hot take-away food, personally administered drugs, labour supplied by third parties and new VAT invoicing rules.