Notice 700 permits a simplified VAT invoice for supplies up to £250 including VAT. It's the format you see on fuel receipts and small trade-counter purchases, and it lawfully omits several full-invoice particulars.
A simplified invoice must still show
- The supplier's name, address and VAT registration number
- The time of supply
- A description identifying the goods or services
- For each VAT rate: the amount payable including VAT, and the VAT rate applicable
What it may omit
Customer name and address, the separate VAT amount per line, and the VAT-exclusive totals. Note the asymmetry. The supplier's identity and registration number are never optional; they anchor the document to a registered taxable person, whatever its size.
Three boundaries worth remembering: the simplified format is not available for exempt supplies; Notice 700 frames it as an option where your customer agrees to a simplified invoice; and once a supply exceeds £250 including VAT the full particulars are required. If a supplier habitually issues till receipts for four-figure invoices, that's a conversation to have with them before the quarter closes.
How NoticeDesk treats a sub-£250 document
NoticeDesk recognises a till or card-terminal receipt at extraction and judges it against the simplified-invoice rules. The particulars a simplified invoice may lawfully omit (the customer's name, per-line unit prices and quantities, a separate net and VAT figure) are marked skipped with the reason on the row rather than raised as defects, and a 17th check compares the total with the £250 limit, so a receipt above it is raised for review with the rule quoted. The particulars that are never optional (supplier name, VAT number, time of supply, description) are still checked either way, and every flag is advisory: nothing blocks an export. A document that is not a receipt is still checked as a full invoice.