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A receipt or invoice must include the following information: price per item, quantity, description of goods or services, supplier's name and address, date, and tax point. Although the date and tax point can technically differ, it is unlikely. Each invoice must have a unique sequential invoice number, a reference, and the supplier's VAT number. The total VAT charge must be included, along with the VAT rate charged for each line item, as purchases may comprise different taxable rates, such as exempt, standard-rated, or zero-rated supplies.