PART IIIVAT INVOICES AND OTHER INVOICING REQUIREMENTS
F1Simplified invoices16A
In any case where the consideration for a supply does not exceed £250 and the supply is other than to a person in another member State, the VAT invoice that a registered person is required to provide need contain only the following particulars—
a
the name, address and registration number of the supplier;
b
the time of the supply;
c
a description sufficient to identify the goods or services supplied;
d
the total amount payable including VAT; and
e
for each rate of VAT chargeable, the gross amount payable including VAT, and the VAT rate applicable.