This paragraph sets out the details that must be included on a VAT invoice provided to a taxable person (ie a person who is, or should be, registered for VAT1). It examines the general requirements and the more limited requirements that apply in respect of 'simplified invoices'.
General requirements of details to be shown on a VAT invoice provided to a taxable person
Regulations2 made under VATA 1994, Sch 11, para 2A provide that a registered person must provide a VAT invoice if they make a taxable supply (but not an exempt supply) in the UK to a taxable person3. If the registered taxable person is a retailer, they may provide a less detailed or modified invoice in specified circumstances showing the particulars described in V3.555. In other cases, the registered person must, save as HMRC may otherwise allow, provide a VAT invoice stating the following particulars4:
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