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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
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Particular invoices with special arrangements: Road fuel VAT invoices

A retailer who supplies road fuel may show the vehicle registration number of the vehicle being fuelled instead of the name and address of the person being supplied. This is irrespective of whether it is a full VAT invoice (£250 or more) or a less detailed one (under £250). In the case of a less detailed VAT invoice, though, the overall number of litres may be omitted.