VATREC16051 | Other Invoicing arrangements for particular businesses: Driver-salesmen: Invoices issued by Driver Salesmen; acceptable methods

To meet invoicing and costing problems, mainly those of beverage manufacturers selling by driver salesmen, any of the following methods of invoicing may be used:

• both goods and containers may be invoiced in the normal way;

• both goods and containers may be invoiced at tax inclusive prices provided that the invoice shows clearly that the amounts charged are VAT inclusive and also shows the total amount of VAT chargeable, or

• the goods may be invoiced in the ordinary VAT exclusive manner but the containers may be invoiced at VAT inclusive prices. If this method is adopted the containers which are invoiced on a VAT inclusive basis must be clearly indicated. Also the invoice must include a conspicuous footnote to the effect that the VAT chargeable in respect of the containers is the appropriate VAT fraction, according to the VAT rate in force, of the VAT inclusive amount shown.