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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Customer’s name (or trading name) and address

A unique reference number allocated by the wholesaler may indicate the customer’s name, and address. To enable the validity of the VAT invoice to be checked in the customer’s accounts, the wholesaler must:

  • keep a record of the allocation of unique customer numbers, with the customer’s name and address; and
  • advise the customers of their unique customer number in writing.

This number will often be an account number of some sort. If the wholesaler issues “buying cards” to customers, he may use the buying card number, but generally traders should be encouraged to use the customer’s VAT registration number wherever this is practical.