UIN requirement: suppliers must state UIN and treat supplies to UN bodies as B2B with uploaded invoices. Suppliers to UN bodies must mention the UIN on invoices, treat such supplies as B2B supplies to a registered person, and upload those invoices, placing responsibility on the taxable supplier for correct invoice identification and electronic reporting.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
UIN requirement: suppliers must state UIN and treat supplies to UN bodies as B2B with uploaded invoices.
Suppliers to UN bodies must mention the UIN on invoices, treat such supplies as B2B supplies to a registered person, and upload those invoices, placing responsibility on the taxable supplier for correct invoice identification and electronic reporting.
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