# The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992, 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.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3102/regulation/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.