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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Rate and amount of VAT charged

The rate of VAT charged must be shown on a VAT invoice. Where, for technical reasons, the rate cannot be shown as a percentage, a code may be used, but if a rate code is adopted it must be explained in the product code list mentioned at VATREC16025.

If invoices contain a mixture of positive rated and zero-rated goods, each line must be marked with the appropriate rate indicator.

The method of showing the amount of VAT charged varies according to the type of cash register used. Some types provide for the VAT charge to be shown fort the total of positive-rated goods included on the invoice. In others, VAT is entered on the invoice in respect of each positive-rated item, in which case it must be clear which item the VAT charge refers to. You should satisfy yourself that the invoices are sufficiently explicit to enable them to be readily interpreted by someone who is unfamiliar with the trader’s style of documentation.