VATMARG13600 - Specific circumstances: Computer-generated signatures on sales invoices
Many large car manufacturers sell quantities of used cars (previously self-supplied vehicles) under the margin scheme.
The requirement for signatures on purchase and sales invoices was removed with effect from January 2002.
Requests may have been received in the past to use computer-produced sales invoices with the seller바카라 사이트™s declaration already 바카라 사이트śsigned바카라 사이트ť. Such requests would have been dealt with at local level, taking into account local knowledge of trader compliance and similar factors.
If your business has been allowed a concession in the past, it would have been advised in writing and his written agreement obtained. Any current agreements can be cancelled for transactions from 1 January 2002 and confirmed with the trader in writing.