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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Driver-salesmen: Invoices issued by Driver Salesmen; acceptable methods

To meet invoicing and costing problems, mainly those of beverage manufacturers selling by driver-salesmen, any of the following methods of invoicing may be used:

  • both goods and containers may be invoiced in the normal way;
  • both goods and containers may be invoiced at tax-inclusive prices provided that the invoice shows clearly that the amounts charged are VAT- inclusive and also shows the total amount of VAT chargeable, or
  • the goods may be invoiced in the ordinary VAT-exclusive manner but the containers may be invoiced at VAT - inclusive prices. If this method is adopted the containers which are invoiced on a VAT-inclusive basis must be clearly indicated. Also the invoice must include a conspicuous footnote to the effect that the VAT chargeable in respect of the containers is the appropriate VAT fraction, according to the VAT rate in force, of the VAT-inclusive amount shown.