V3.555 Retailers' Requirement To Issue VAT Invoices

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Commentary

Part V3 Supplies, acquisitions and imports

The obligation to issue a VAT invoice containing the comprehensive information specified in the legislation¹ would create particular problems for retailers. This paragraph sets out the less onerous invoicing provisions available to retailers.

Less detailed retailers' VAT invoices

Retailers are required to provide a VAT invoice at the request of a customer who is a taxable person (ie a person who is or is required to be registered for VAT²). They are not required to provide a VAT invoice to anyone else³ (although there is nothing to prevent them from doing so if they

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