Industry sector:

Internet cafe: Cash purchases


'Cash purchases' are any payments you make to suppliers with whom you do not have an account - so you have to pay for the goods when you buy them. These might include:

  • retail outlets that do not offer account facilities - for example, if you only offer a very limited food and drink menu you might decide to buy your catering stock from local supermarkets rather than use wholesalers
  • your local cash and carry
  • local food retailers
  • other suppliers from whom you buy goods very infrequently

Cash purchases only include items that you buy for resale or goods that you use to provide paid-for services (like printing or photocopying). They don't include things like cleaning materials and business stationery.

Remember to keep safely all the invoices and receipts for Cash purchases, even if they are for small amounts.

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