22. Invoicing provisions for flat-rate farmers

(1) Every invoice issued by a flat-rate farmer in respect of agricultural produce or an agricultural service in accordance with section 68(1) of the Act is required to be acknowledged by that farmer and to include the following particulars:

(a) the date of issue of the invoice,

(b) the full name and address of the flat-rate farmer who supplied the goods or services to which the invoice relates,

(c) the full name, address and registration number of the person to whom the goods or services have been supplied,

(d) in the case of a supply of agricultural produce or an agricultural service to a person registered for value-added tax in another Member State, the person’s value-added tax identification number in that Member State,

(e) the quantity and nature of the goods supplied or the extent and nature of the services rendered,

(f) the date on which the goods or services were supplied,

(g) the consideration, exclusive of the flat-rate addition, for the supply, and

(h) the rate and amount of the flat-rate addition appropriate to the consideration shown on the invoice.

(2) Every invoice issued by a flat-rate farmer in respect of an increase in consideration in accordance with section 68(2)(a) of the Act is required to be acknowledged by that farmer and to include, in addition to the particulars specified in subparagraphs (a) to (d) of paragraph (1), the following particulars:

(a) the amount, exclusive of the flat-rate addition, of the increase in consideration for the supply,

(b) the rate and amount of the flat-rate addition, and

(c) a cross-reference to every other invoice issued by the flat-rate farmer in respect of the total consideration for the supply.

(3) Every farmer credit note or farmer debit note issued by a flat-rate farmer in accordance with section 68(2)(b) and (3) of the Act is required to include the following particulars:

(a) the date of issue of the note,

(b) the full name, address and registration number (if any) of the person issuing the note,

(c) the full name, address and registration number (if any) of the person to whom the note is being issued,

(d) in the case of a supply to a person who is registered for value-added tax in another Member State, the person’s value-added tax identification number in that Member State,

(e) the reason why the note is being issued and a cross-reference to the invoice or settlement voucher which was issued for the supply in respect of which the consideration was reduced,

(f) the amount of the consideration exclusive of the flat-rate addition in respect of which the note is being issued, and

(g) the rate and amount of the flat-rate addition as appropriate to the consideration shown on the note.

(4) Every settlement voucher issued in accordance with section 68(4) of the Act in respect of agricultural produce or agricultural services supplied to a registered person by a flat-rate farmer is required to be acknowledged by that farmer and to include the following particulars:

(a) the date of issue of the settlement voucher,

(b) the full name and address of the flat-rate farmer who supplied the produce or services to which the voucher relates,

(c) the full name, address and registration number of the person to whom the produce or services have been supplied,

(d) a description, including quantity, of the produce or services supplied,

(e) the date on which the produce or services were supplied,

(f) the consideration, exclusive of the flat-rate addition, for the supply,

and

(g) the rate and amount of the flat-rate addition appropriate to the consideration shown on the voucher.

(5) A taxable dealer to whom section 12C of the repealed enactment applied is required to keep all invoices received in respect of agricultural machinery acquired by him or her and copies of all invoices in respect of agricultural machinery disposed of by him or her, in accordance with that section.

(6) Any person issuing (other than by electronic means in accordance with Regulation 21) an invoice, credit note, settlement voucher or debit note in accordance with Chapter 2 of Part 9 of the Act is required to keep an exact copy of it and references in this Regulation to any such document include references to that copy.