Updates: VAT Traders’ Records Manual
2025
Preserving records: Electronic cash register records
Deleted line "For more information on this aspect, see Electronic Cash Registers" as the link to Electronic Cash Registers is not available.
Introduction: The Role of the VAT Infrastructure and Soft Drinks Industry Levy Policy team
Amended the page title to the updated policy team name. Updated the policy name details in the body.
Computer invoicing: Introduction
Deleted the line relating to guidance from Audit Service intranet site and VAT Control notes as link is broken and no longer exists.
VAT invoice: Description of goods or services
Updated Page and Short title to "VAT invoice: Description of goods or services"
Added content providing details on VAT invoices relating to description of goods or services.
Added sub heading "Use of coded descriptions of goods"
Deleted content from the body that is unrelated to unit price. The removed content has been moved to VATREC5010 and VATREC5020 as appropriate.
VAT invoice: VAT Invoices for Northern Ireland intra-EC supplies
Updated page/short title to "VAT Invoices for Northern Ireland intra-EC supplies"
Updates to the contents body with details added on VAT Regulations 1995, regulation 14(2), intra-EC Exempt supplies and Zero Rated Supply.
Amended "VISION" to ETMP.
Other Invoicing arrangements: Self-billing: Non compliance with self-billing rules
Amendment made to change "the commissioners" to HMRC
Fixed link to VAT Notice 700/62 Self-billing
Corrected team name from VPOT VRAP to VAT Infrastructure and Soft Drinks Industry Levy Policy team in Indirect Tax.
Amendment made to change "the commissioners" to HMRC
Fixed link to VAT Notice 700/62 Self-billing
Corrected team name from VPOT VRAP to VAT Infrastructure and Soft Drinks Industry Levy Policy team in Indirect Tax.
Other Invoicing arrangements: Self-billing: What if the conditions are not met?
Reworded the second point "the supplier remains responsible for issuing a VAT invoice"
Reworded the second point "the supplier remains responsible for issuing a VAT invoice"
Other Invoicing arrangements: Self-billing: Introduction
Link to Self-billing (VAT Notice 700/62) fixed.
Edited - Replaced "the Commissioners'" with the correct term "HMRC's"
Link to Self-billing (VAT Notice 700/62) fixed.
Edited - Replaced "the Commissioners'" with the correct term "HMRC's"
Credit and Debit notes: Legal basis for credit notes
Made corrections to the Regulations - added 15C, amended to 24A.
Other Invoicing arrangements: Authenticated receipts: Failure to provide authenticated receipts
Amendment to change "the local office" to HMRC.
Correction made to change "the local office" to HMRC.
Other Invoicing arrangements for particular businesses: Retailers: Less detailed VAT invoices
Amendment made to the 2nd bullet point to "if the registered person is based in Northern Ireland, the supply is not to a person from another EU member state"
Amendment made to reference Paragraph 16.6.2 and fixed link to VAT Notice 700.
Amendment made to change "the department" to HMRC
Credit and Debit notes: ‘Document having the same effect’ as a credit note
Page removed as contents have been moved elsewhere.
2022
Introduction: The role of the VAT Accounting, Registration and Policy Team
update to signposting contact details
2019
Credit and Debit notes: contents
added new page VATREC13075 to contents