CSE3890 - CSE3890 - How the conditions are to be interpreted: 鈥楧irectly Necessary鈥� services: Issue of VAT invoices by CSG? (guidance effective from 15 August 2018)

VAT invoices (Invoices.51茶馆) that are issued to members of the CSG must only show VAT on the proportion of the recharge used by the member for taxable supplies.