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HMRC internal manual

VAT Traders’ Records Manual

HM Revenue & Customs
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Other Invoicing arrangements for particular businesses: Retailers: General

Regulation 16 of the VAT Regulations 1995 modifies the normal VAT invoice rules. Its main effects are that:

  • a retailer is not required to provide a VAT invoice except at the request of a customer who is a taxable person; and
  • under certain conditions, he may issue the VAT invoice in a less detailed form.

Retailers’ invoices

  1. (1) Subject to paragraph (2) below, a registered person who is a retailer shall not be required to provide a VAT invoice, except that he shall provide such an invoice at the request of a customer who is a taxable person in respect of any supply to him; but, in that event, if, but only if, the consideration for the supply does not exceed £250 and the supply is other than to a person in another member State, the VAT invoice need contain only the following particulars—

(a) the name, address and registration number of the retailer,

(b) the time of the supply,

(c) a description sufficient to identify the goods or services supplied,

(d) the total amount payable including VAT, and

(e) for each rate of VAT chargeable, the gross amount payable including VAT, and the VAT rate applicable.

(2) Where a registered person provides an invoice in accordance with this regulation, the invoice shall not contain any reference to any exempt supply.