VATREC16021 - Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Introduction
Cash and carry wholesalers are traders who sell by wholesale but use similar methods to those of retail self-service stores. »Ê¹ÚÌåÓýappse traders pose special challenges, because although their accounts and documentation resemble, in many respects, those of the retail trade, they sell mainly to VAT registered customers. This means that they may have to provide VAT invoices. »Ê¹ÚÌåÓýapp following paragraphs explain the special concessionary arrangements under which cash and carry wholesalers may adapt their till-roll invoices to meet the VAT invoice requirements.
Cash and carry wholesalers who operate entirely by conventional invoicing are outside the scope of the provisions of this section.
»Ê¹ÚÌåÓýapp details of the arrangements outlined in this section have been publicised in Notice 700, »Ê¹ÚÌåÓýapp VAT Guide paragraph 17.2.