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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Operation of the scheme: Contents of a flat rate farming invoice

When flat rate farmers charge the flat rate addition (FRA), they must provide the customer with an invoice showing all the following details, as required by the VAT Regulations 1995 Regulation 209(3):

  • an invoice number,
  • the farmer’s certificate number,
  • the farmer’s name and address,
  • the name and address of the customer,
  • the date of the sale,
  • a description of the goods or services,
  • the price payable - including any increase or decrease in price - excluding the flat rate addition, and
  • the rate and amount of the flat rate addition, described as “flat rate addition” or “FRA”.