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HMRC internal manual

VAT Retail schemes guidance

Mechanics of the standard retail schemes: DGT and coin operated machine takings

Supplies from coin-operated machines such as vending, amusement and gaming machines may be accounted for under a retail scheme. The tax point for supplies made through such machines is normally the date the machine is used, but we recognise that such machines may not be emptied on a daily basis. Operators may therefore add the takings from the machine to their DGT on the days on which the takings are removed from the machines. A separate record of those amounts should be kept.