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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
, see all updates

Invoices bearing superseded VAT numbers: What to do when VAT invoices have already been issued

If the change in circumstances comes to light belatedly, the correction of the VAT registration particulars will have retrospective effect and VAT invoices that the trader issued in the period of retrospection may, therefore, bear an incorrect VAT registration number. You may allow such invoices to stand provided the supplier gives a written undertaking on the following lines:

*I/We undertake to account for VAT on any VAT invoices bearing VAT Registration number ………………….. which have been issued by *me/us since ……………………….., as if those VAT invoices had been issued under VAT Registration number …………………………..

Signed…………………………………………………………………………………………….

(Proprietor, partner, director, secretary, responsible officer, duly authorised person).

*Delete as appropriate.