Value Added Tax Act 1994: Primary legislation governing VAT obligations for commercial invoices in the UK, including requirements for tax calculations and documentation
Sale of Goods Act 1979: Fundamental legislation governing the sale of goods in England and Wales, setting out basic requirements for commercial transactions
Consumer Rights Act 2015: Legislation protecting consumer rights in commercial transactions, applicable if the invoice involves B2C transactions
Finance Act: Current version of the Finance Act containing relevant tax provisions and updates affecting commercial documentation
EU Retained Law: Post-Brexit EU laws retained in UK legislation that continue to affect trade documentation and requirements
UK Customs Regulations: National customs requirements governing import/export documentation and commercial invoice contents
Incoterms® 2020: International Commercial Terms defining responsibilities and costs in international trade transactions
HMRC Requirements: Specific documentation requirements set by HM Revenue & Customs for commercial invoices and packing lists
UK VAT Regulations: Detailed VAT rules and requirements affecting invoice content and format
Export/Import Documentation Requirements: Specific documentation standards for international trade including commercial invoice and packing list specifications
Electronic Commerce Regulations 2002: Rules governing electronic commerce and digital documentation in commercial transactions
Consumer Contracts Regulations 2013: Regulations affecting contracts with consumers, including documentation requirements for B2C transactions
Union Customs Code: Comprehensive set of rules for customs procedures and documentation requirements in trade with the EU
Product-Specific Regulations: Industry-specific rules and documentation requirements for particular types of goods
Dangerous Goods Regulations: Special documentation requirements for hazardous materials and dangerous goods
