# The Value Added Tax Regulations 1995, Regulation 16A: Simplified invoices


In any case where the consideration for a supply does not exceed £250 and , 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—
(a) the name, address and registration number of the supplier;
(b) the time of the supply;
(c) a description sufficient to identify the goods or services supplied;
(d) the total amount payable including VAT; and
(e) for each rate of VAT chargeable, the gross amount payable including VAT, and the VAT rate applicable.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/16A (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-16A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.