VATREC16042 | Other Invoicing arrangements for particular businesses: Retailers: Less detailed VAT invoices

A less detailed VAT invoice may be issued where:

• the value of the supply, including tax, is £250 or less;

• if the registered person is based in Northern Ireland, the supply is not to a person from another EU member state.

• the invoice does not include any exempt supplies.

A less detailed VAT invoice need contain only the following particulars:

• the name, address and registration number of the retailer;

• the time of the supply;

• a description sufficient to identify the goods or services supplied;

• the total amount payable including VAT;

• for each rate of VAT chargeable, the gross amount payable including VAT; and

• the VAT rate applicable.

Paragraph 16.6.2 of VAT guide (VAT Notice 700) - GOV.UK provides a useful summary here.