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  1. Home
HMRC internal manual

VAT Traders’ Records Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents

VATREC16020 - Other invoicing arrangements for particular businesses: cash and carry wholesalers: contents

  1. VATREC16021
    Introduction
  2. VATREC16022
    Operating conditions
  3. VATREC16023
    The till roll VAT invoice
  4. VATREC16024
    Customer’s name (or trading name) and address
  5. VATREC16025
    Description sufficient to identify the goods supplied
  6. VATREC16026
    Quantity and price for each line on the invoice
  7. VATREC16027
    Rate and amount of VAT charged
  8. VATREC16028
    Total of goods and VAT
  9. VATREC16029
    Ticketing of goods in stock
  10. VATREC16030
    Credits to customers
  11. VATREC16031
    Computerised tills
  12. VATREC16032
    Action on visits to customers
  13. VATREC16033
    Non-compliance by wholesalers

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