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Contents

Official guidance
VAT Traders’ Records Manual

VATREC16020 · Other invoicing arrangements for particular businesses: cash and carry wholesalers: contents

  • VATREC16021 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Introduction
  • VATREC16022 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Operating conditions
  • VATREC16023 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: The till roll VAT invoice
  • VATREC16024 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Customer’s name (or trading name) and address
  • VATREC16025 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Description sufficient to identify the goods supplied
  • VATREC16026 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Quantity and price for each line on the invoice
  • VATREC16027 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Rate and amount of VAT charged
  • VATREC16028 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Total of goods and VAT
  • VATREC16029 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Ticketing of goods in stock
  • VATREC16030 · Other invoicing arrangements for particular businesses: cash and carry wholesalers: credits to customers
  • VATREC16031 · Other invoicing arrangements for particular businesses: cash and carry wholesalers: computerised tills
  • VATREC16032 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Action on visits to customers
  • VATREC16033 · Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Non-compliance by wholesaler
  1. Other invoicing arrangements for particular businesses: cash and carry wholesalers: contents
  2. Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Quantity and price for each line on the invoice

VATREC16026 | Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Quantity and price for each line on the invoice

From HM Revenue & Customs · VAT Traders’ Records Manual

Each entry is to represent a single item, or single unit pack, unless there is specific indication to the contrary. The aggregation of several identical units on a VAT invoice (when the cash register is incapable of indicating the number of items involved) should not be accepted.

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