The obligation to issue a VAT invoice containing the comprehensive information specified in the legislation1 would create particular problems for retailers. This paragraph sets out the less onerous invoicing provisions available to retailers.
Less detailed retailers' VAT invoices
Retailers are required to provide a VAT invoice at the request of a customer who is a taxable person (ie a person who is or is required to be registered for VAT2). They are not required to provide a VAT invoice to anyone else3 (although there is nothing to prevent them from doing so if they
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 11:08