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HMRC internal manual

VAT Traders’ Records Manual

Other invoicing arrangements for particular businesses: cash and carry wholesalers: computerised tills

Many traders use computerised tills, which may be either stand-alone systems or linked to a central computer. Such tills have access to a product file, which includes prices and VAT rates for each product. The accuracy of the trader’s figures will depend on that file and on the programs used to produce the VAT invoices. Checking the data on the product file, and in particular the VAT rates set for individual products, will provide assurance on a large number of invoices and is generally more effective than checking individual invoices. If you wish to check the integrity of the till’s programming, you will need to obtain the assistance of the Audit Service.