PART IIIU.K.VAT INVOICES AND OTHER INVOICING REQUIREMENTS

[F1Simplified invoicesU.K.

16A.  In any case where the consideration for a supply does not exceed £250 and [F2, where the registered person is identified for the purposes of VAT in Northern Ireland,] the supply is other than to a person in another member State, the VAT invoice that a registered person is required to provide need contain only the following particulars—

(a)the name, address and registration number of the supplier;

(b)the time of the supply;

(c)a description sufficient to identify the goods or services supplied;

(d)the total amount payable including VAT; and

(e)for each rate of VAT chargeable, the gross amount payable including VAT, and the VAT rate applicable.]

Textual Amendments