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HMRC internal manual

VAT Fraud

Basic interventions: input tax interventions: supporting a claim to input tax: where the VAT invoice held is deemed to be invalid: what makes an invoice invalid


Basically, an invoice that does not show one or more of the requirements set out in Regulation 14(1) or 16(1) is invalid for the purposes of evidencing a claim to input tax. Therefore an invoice would be invalid if it did not include such details as:

  • the name and address of the person (customer) to whom the goods or services have been supplied
  • a description sufficient to identify the goods or services supplied
  • 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 any currency.

The above are just examples. A full list of what is required for an invoice to be a valid VAT invoice can be found in sections 16 of Notice 700 The VAT Guide and VIT11500 of the Input Tax guidance manual.

Invoices issued where the details quoted have been hijacked

Where a person issues an invoice on which the details quoted have been hijacked from another person (name, address, VAT number or combination of these) (VATF53210) the invoice is invalid.

Where you deem the VAT invoice to be invalid please see VATF42423.