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Official guidance
VAT Traders’ Records Manual

VATREC12000 · Rounding on invoices and rounding at retailers

  • VATREC12010 · What is the rounding concession?
  • VATREC12020 · Rounding at retailers
  • VATREC12030 · What do we mean by rounding up and down?
  • VATREC12040 · Can we require retailers to round up and down?
  1. VAT Traders’ Records Manual
  2. Rounding on invoices and rounding at retailers: contents

VATREC12000 | Rounding on invoices and rounding at retailers: contents

From HM Revenue & Customs · VAT Traders’ Records Manual

Contents4 entries

  1. VATREC12010Rounding on invoices and rounding at retailers: What is the rounding concession?
  2. VATREC12020Rounding on invoices and rounding at retailers: Rounding at retailers
  3. VATREC12030Rounding on invoices and rounding at retailers: What do we mean by rounding up and down?
  4. VATREC12040Rounding on invoices and rounding at retailers: Can we require retailers to round up and down?
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