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tax invoice


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A detailed value added tax invoice that must be provided by a taxable person to another taxable person when the taxable supply is made for over £100. The tax invoice must show: the supplier’s name, address, and VAT registration number; the tax point and invoice number; the name and address of the customer; a description of the transaction and the goods supplied; the amount of VAT and the amount excluding VAT.

the supplier’s name, address, and VAT registration number;

the tax point and invoice number;

the name and address of the customer;

a description of the transaction and the goods supplied;

the amount of VAT and the amount excluding VAT.

A less detailed invoice is required for a supply of less than £100.

Subjects: Financial Institutions and Services — Accounting.


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