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Contents

Official guidance

VAT Traders’ Records Manual

Find in this level

VATREC0500 · Data Protection
VATREC1000 · Introduction
VATREC2000 · The obligation to keep records: contents
VATREC3000 · Preserving VAT records
VATREC4000 · VAT invoices: requirement to provide invoices
VATREC5000 · VAT invoice
VATREC6000 · VAT invoice: issuing
VATREC7000 · Computer invoicing: contents
VATREC8000 · Duplicate invoices: contents
VATREC9000 · Pro-forma invoices: contents
VATREC10000 · Invoices bearing superseded VAT numbers: contents
VATREC11000 · Recovery of amounts incorrectly shown as VAT (Debts due to the Crown), including unauthorised issue of tax invoices (Schedule 11 paragraph 5): contents
VATREC12000 · Rounding on invoices and rounding at retailers
VATREC13000 · Credit and Debit notes
VATREC14000 · Other Invoicing arrangements: Authenticated receipts
VATREC15000 · Other Invoicing arrangements: Self-billing
VATREC16000 · Other invoicing arrangements for particular businesses
VATREC17000 · Particular invoices with special arrangements: contents

Official guidance
VAT Traders’ Records Manual

VAT Traders’ Records Manual

From HM Revenue & Customs

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