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HMRC internal manual

VAT Traders’ Records Manual

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.