Incorrect VAT Documentation

VAT invoices are required to comply with section 14 of the Value Added Tax Regulations 1995. This states that all VAT invoices should state the following information:

(a) An identifying number,
(b) The time of the supply,
(c) The date of the issue of the document,
(d) The name, address and registration number of the supplier,
(e) The name and address of the person to whom the goods or services are supplied,
(f) The type of supply by reference to categories mentioned in the regulations,
(g) A description sufficient to identify the goods or services supplied,
(h) For each description, the quantity of the goods or the extent of the services, and the rate of VAT and the amount payable, excluding VAT, expressed in sterling,
(i) The gross total amount payable, excluding VAT, expressed in sterling,
(j) The rate of any cash discount offered,
(k) Each rate of VAT chargeable and the amount of VAT chargeable, expressed in sterling, at each such rate, and
(l) The total amount of VAT chargeable, expressed in sterling.

Where VAT invoices do not contain all of the above information, HMRC may state that they are not valid VAT invoices and may reject the paperwork and any VAT claim made as a result.

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