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5. VAT Invoices
5.1 Once registered for VAT, a business must issue VAT invoices - and retain a copy for its file - for every sale to a VAT-registered customer. This does not apply to sales of exempt or zero-rated supplies unless they are included in a sale with other VATable items - in which case the invoice should show separate totals.
5.2 The invoice must show a unique invoice number; tax point (see 7.3) and, if different from the tax point, the date of issue; your name, address and VAT registration number; the customer's name and address; type of supply (eg sale, lease, rent); description of goods or services supplied; quantity; unit cost and VAT rate; discounts, if any; total cost excluding VAT; total VAT and total payable including VAT.
5.3
5.4 A VAT invoice is not necessary for sales direct to the public unless one is requested.
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