Regulation 16A Simplified invoicesF1
In any case where the consideration for a supply does not exceed £250 and F2, where the registered person is identified for the purposes of VAT in Northern Ireland, the supply is other than to a person in another member State, the VAT invoice that a registered person is required to provide need contain only the following particulars—
the name, address and registration number of the supplier;
the time of the supply;
a description sufficient to identify the goods or services supplied;
the total amount payable including VAT; and
for each rate of VAT chargeable, the gross amount payable including VAT, and the VAT rate applicable.
Annotations
Textual amendments
- F1
Reg. 16A inserted (1.1.2013) by The Value Added Tax (Amendment) (No. 3) Regulations 2012 (S.I. 2012/2951), regs. 1, 2(6)
- F2
Words in reg. 16A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 37 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.