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HMRC internal manual

VAT Traders’ Records Manual

HM Revenue & Customs
, see all updates

Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Quantity and price for each line on the invoice

Each entry is to represent a single item, or single unit pack, unless there is specific indication to the contrary. The aggregation of several identical units on a VAT invoice (when the cash register is incapable of indicating the number of items involved) should not be accepted.