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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: Retailers invoices for supplies over £250

Normally a full VAT invoice is the only alternative if a retailer is unable to issue a less detailed VAT invoice. However, if the customer agrees, a retailer may issue a VAT invoice showing the tax-inclusive rather than tax-exclusive value of each description of goods or services, provided that the all following information is shown separately at the foot of the invoice:

  • the total tax-inclusive value of the positive-rated items;
  • the total amount of VAT included in this value;
  • the total tax-exclusive value of the positive-rated items; and
  • a separate total of zero-rated supplies if any have been included in the invoice.

In all other respects the invoice should show the details required for a full VAT invoice.

This facility is to be limited in all cases to retail businesses or the retail establishment of composite businesses. It is allowed solely in respect of retail sales made by a retail establishment from retail stock currently on sale to the public.