Section 16A — Value Added Tax Regulations 1995: Simplified invoices

Simplified invoices 16A In any case where the consideration for a supply does not exceed £250 and , 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.