VATREC13000 - Credit and Debit notes: contents

1. VATREC13010

   What is the purpose of a credit and debit note?
2. VATREC13020

   Legal basis for Credit Notes
3. VATREC13030

   Accounting for credit notes
4. VATREC13040

   What are the conditions of a valid credit note?
5. VATREC13050

   What if the conditions for the issue of a valid credit note are not met?
6. VATREC13060

   ‘Document having the same effect’ as a credit note
7. VATREC13070

   Regulation 38 - Increase/decrease in consideration
8. VATREC13075

   Regulation 38ZA - refunds to final consumers
9. VATREC13080

   When do Regulation 38 adjustments need to be made to the VAT account?
10. VATREC13090

    Do the four-year capping provisions apply to Regulation 38 adjustments?
11. VATREC13100

    When Regulation 38 does not apply
12. VATREC13110

    Liability incorrect and change in rate of VAT in force
13. VATREC13120

    Principles established in case law
14. VATREC13130

    Dealing with problem cases: contents