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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: The till roll VAT invoice

For the till roll to satisfy VAT invoice requirements, it must provide all the following essential information:

  • a unique identifying number;
  • time of supply;
  • date of issue of the document;
  • the name, address and registration number of the supplier;
  • the name and address of the person to whom the goods or services are supplied;
  • a description sufficient to identify the goods or services supplied;
  • for each description, the quantity of the goods or the extent of the services, and the rate of VAT and the amount payable, excluding VAT, expressed in any currency;
  • the gross total amount payable, excluding VAT, expressed in any currency;
  • the rate of any cash discount offered;
  • the total amount of VAT chargeable, expressed in sterling;
  • total amount of VAT charged; and
  • the unit price.

Problems can arise in providing some of the essential information and VATREC16024 to VATREC16028 explains how these problems may be overcome.