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.