84‑87 No tax invoices or adjustment note84‑87 No tax invoices or adjustment notes for offshore supplies of low value goods

84‑87 No tax invoices or adjustment notes for offshore supplies of low value goods

(1) You are not required to issue a *tax invoice for a *taxable supply that you make if the supply is a *supplier‑taxed offshore supply of low value goods. (2) You are not required to issue an *adjustment note for an *adjustment event relating to a *taxable supply that you make if the supply is a *supplier‑taxed offshore supply of low value goods. (3) This section has effect despite sections 29‑70 and 29‑75 (which are about tax invoices and adjustment notes).