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The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 3102
- Regulation 10
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10. For paragraph (1) of regulation 15 there shall be substituted the following—
“(1) Subject to paragraph (2) below, a registered taxable person who is a retailer shall not be required to provide a tax invoice, except that he shall provide such an invoice at the request of a customer who is a taxable person in respect of any supply to him; but, in that event, if, but only if, the consideration for the supply does not exceed £100 and the supply is other than to a person in another member State, the tax invoice need contain only the following particulars:
(a)the name, address and registration number of the retailer;
(b)the time of the supply;
(c)a description sufficient to identify the goods or services supplied;
(d)the total amount payable including tax; and
(e)the rate of tax in force at the time of the supply.”.
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