VATREC16024 - Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Customer鈥檚 name (or trading name) and address

A unique reference number allocated by the wholesaler may indicate the customer鈥檚 name, and address. To enable the validity of the VAT invoice to be checked in the customer鈥檚 accounts, the wholesaler must:

  • keep a record of the allocation of unique customer numbers, with the customer鈥檚 name and address; and
  • advise the customers of their unique customer number in writing.

This number will often be an account number of some sort. If the wholesaler issues 鈥渂uying cards鈥� to customers, he may use the buying card number, but generally traders should be encouraged to use the customer鈥檚 VAT registration number wherever this is practical.