VAT rate cut and invoicing: a guide for businesses

This is a guide for businesses explaining how the reduction in the standard rate of VAT from 17.5% to 15% from 1 December 2008 affects invoicing.

For guidance on the standard rate reverting to 17.5%, which has effect from 1 January 2010, see Practice note: How to deal with the VAT rate increase on 1 January 2010.


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