VATREC16042 - Other Invoicing arrangements for particular businesses: Retailers: Less detailed VAT invoices

A less detailed VAT invoice may be issued where:

• the value of the supply, including tax, is £250 or less;
• the supply is not to a person from another EC state; and
• the invoice does not include any exempt supplies.

A less detailed VAT invoice need contain only the following particulars:

• the name, address and registration number of the retailer;
• the time of the supply;
• a description sufficient to identify the goods or services supplied;
• the total amount payable including VAT;
• for each rate of VAT chargeable, the gross amount payable including VAT; and
• the VAT rate applicable.

A retailer is not required to keep copies of any less detailed VAT invoices issued.

Paragraph 16.6.1 of Notice 700 The VAT Guide provides a useful summary here.