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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Introduction

Cash and carry wholesalers are traders who sell by wholesale but use similar methods to those of retail self-service stores. These traders pose special challenges, because although their accounts and documentation resemble, in many respects, those of the retail trade, they sell mainly to VAT registered customers. This means that they may have to provide VAT invoices. The following paragraphs explain the special concessionary arrangements under which cash and carry wholesalers may adapt their till-roll invoices to meet the VAT invoice requirements.

Cash and carry wholesalers who operate entirely by conventional invoicing are outside the scope of the provisions of this section.

The details of the arrangements outlined in this section have been publicised in Notice 700, The VAT Guide paragraph 17.2.