Milestone 3 of 7 VAT compliance for retailers

Issue VAT invoices when customers ask

You need not issue a VAT invoice for retail sales unless the customer asks for one.

For retail sales you can assume no VAT invoice is needed unless the customer asks for one. If they do, what you issue depends on the value of the sale.

VAT invoice requirements

What must appear on full, simplified and modified VAT invoices, time limits and electronic invoicing