Regulation 10

For paragraph (1) of regulation 15 there shall be substituted the following—

“(1)

Subject to paragraph (2) below, a registered taxable person who is a retailer shall not be required to provide a tax invoice, except that he shall provide such an invoice at the request of a customer who is a taxable person in respect of any supply to him; but, in that event, if, but only if, the consideration for the supply does not exceed £100 and the supply is other than to a person in another member State, the tax invoice need contain only the following particulars:

(a)

the name, address and registration number of the retailer;

(b)

the time of the supply;

(c)

a description sufficient to identify the goods or services supplied;

(d)

the total amount payable including tax; and

(e)

the rate of tax in force at the time of the supply.”.