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GST retail scheme invoices: GST direction 2008/09

The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 43(3) of the GST Law 2007 (as amended).

GST retail scheme and invoices

Where a business is eligible to use the "GST Retail Scheme", for all or part of its business activities, and a supply is made with a value not exceeding £250, it shall not be required to issue a sales document unless:

  • requested to do so by a customer that is registered for GST, or
  • where a programmable till is used that is capable of producing a printed sales receipt for the customer.

The information shown on the receipt must be that for a Simplified GST Invoice.

The Simplified invoice must show all of the following:

  • the supplier's name (business or trading), address and GST number
  • the date of supply
  • the tax inclusive value of the supply
  • an indication that total charged includes GST at 5%.

Where a retailer makes regular supplies that are in excess of £250 they must either issue a full tax invoice, as shown in the booklet "GST: Books and Records to be kept", or may apply to the Comptroller of Income Tax for an extension of the £250 value for a Simplified GST Invoice."

Notes

This Direction is an easement of the normal rules on issuing a tax invoice and is of benefit to retailers that regularly sell higher value items such as jewellery, furniture, antiques and electronic goods.  The GST team will consider applications to increase the value ceiling for a Simplified GST invoice up to a value of £5,000.

Expiry date

Expiry date: None


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