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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Ticketing of goods in stock

To operate the arrangement satisfactorily, accuracy at the checkout is essential. The price ticket on the goods is the cash register operator’s source of information. It is therefore very important that the design, colour and content of the price tickets are clear and unambiguous.

Normally, a ticket containing every item of information that a cashier requires for the purposes of registering the transaction must be displayed on all goods put up for sale.

A few goods are unsuitable for ticketing, perhaps because of the nature of the packaging, or because they are intended to be sold by retail from the same pack, and in such cases it is not trade practice to ticket them. In these circumstances you need not insist on ticketing provided the necessary details are displayed at each checkout point, so that the goods are properly invoiced with information equivalent to that which a ticket would bear.

Except in systems where a ticket is read automatically at the checkout, or where the code numbering system for goods also indicates their VAT rate category, the ticket should be distinctively coloured to indicate the liability of the goods.