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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Banks - Agreement with British Bankers’ Association (BBA)

Agreement with British Bankers’ Association (BBA)

It has been agreed with the BBA that a bank may modify the details required on a full VAT invoice in the following ways:

  • the customer’s account number may be used in lieu of the address on VAT invoices for services provided by the bank;
  • identifying numbers may be omitted from such invoices; and
  • the bank branch or department issuing the VAT invoices may use their sort code number in place of the bank address, since this is a distinctive and unique identification number for the branch or department.