Section 16 — Value Added Tax Regulations 1995: Retailers' invoices

Retailers' invoices 16 — 1 Subject to paragraph (2) below, a registered person who is a retailer shall not be required to provide a VAT invoice, except that he shall provide such an invoice at the request of a customer who is a taxable person in respect of any supply to him; but, in that event, if, but only if, the consideration for the supply does not exceed £250 and , where the retailer 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 need contain only the following particulars—

a the name, address and registration number of the retailer, 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.

2 Where a registered person provides an invoice in accordance with this regulation, the invoice shall not contain any reference to any exempt supply.