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HMRC internal manual

VAT Fraud

What is VAT fraud?: examples of different types of VAT fraud: false invoicing

A VAT invoice is used as evidence for receipt or the making of a supply of goods or services. Officers should always ensure that any invoices seen are bona fide. Examples of indicators that the invoices might be false include, but are not limited to:

  • manually raised invoices (e.g. from a ‘Challenge’ type book);
  • copies, not originals;
  • computer generated from information obtained nefariously about other traders; and/or
  • prepared using genuine invoices, or letterheads, obtained by theft, collusion or purchase from existing, insolvent or redundant traders.

Further guidance on false invoices can be in VAT Control Notes: assurance techniques.

If you discover a taxable person who you suspect to have or to be using manufactured VAT invoices you should contact the VAT Fraud Team.