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Where the total consideration for a supply (including VAT) is less than £250 a simplified invoice may be issued.
Simplified invoices must show:
In this respect, the rapporteur's proposal to grant tax authorities the option to prescribe additional requirements, such as sequential numbers for simplified invoices, provides a simple security measure which preserves the improvements made by the Commission.
The Commission's proposal to simplify, modernise and harmonise the rules on VAT invoices offers improvements, particularly concerning the provisions enabling small and medium-sized enterprises to use simplified invoices, as well as the guarantee of acceptance by the tax authorities of electronic invoices under the same conditions as conventional ones.
