What information is required on an invoice when a domestic reverse charge applies?

When a domestic reverse charge applies, it is essential to include a note clarifying that the customer must account for the VAT on the invoice. This requirement is based on the principle that, under a reverse charge mechanism, the responsibility for reporting the VAT shifts from the seller to the buyer. Therefore, indicating this responsibility clearly on the invoice ensures that the customer understands their obligation to account for the VAT in their own VAT return. This transparency helps to prevent any confusion about who bears the responsibility for paying VAT and ensures compliance with tax regulations.

In contrast, other options may provide useful information but do not fulfill the specific requirement related to reverse charge transactions. Having a detailed breakdown of each item purchased or estimates of total VAT can be helpful for record-keeping or clarifying costs but does not directly address the customer's VAT accounting responsibility. Meanwhile, providing only the seller's name and registration number fails to communicate the critical aspect of how VAT should be handled in that transaction, which is central to the reverse charge process.