Hi
If you are supposed to put the VAT per line, how is this rounded? Or do you round per line? Do you eat pennies at your report?
An additional complexity is that I seem to remember that you can either calculate the total vat based on the sub of the net line items, or you can calculate vat per line and sum down. There is a rule for rounding which I forget, but I think it's standard financial rounding towards the even penny...?
For example Maplins (highstreet electronics) give you an invoice where the line item is to 3dp so that they can sum down without a rounding error.
I may be wrong that you need to show the actual vat amount per line, I think actually that you just need to show the rate *in effect* for each line item. This can be as simple as a (*) on each line which is explained at the bottom, or similar.
Basically it's reasonably flexible, but you can see that their idea was to ensure that the customer has excrutiating detail to figure out exactly what they were charged
Ed