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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
, see all updates

Other Invoicing arrangements: Authenticated receipts: Failure to provide authenticated receipts

In some cases, construction industry traders (main contractors) are unable to obtain authenticated receipts from their suppliers (subcontractors).

If the main contractor experiences difficulty in obtaining authenticated receipts from any sub-contractor on three successive occasions, he should inform the local office in writing. On receipt of the notification the local office should instigate action against the supplier for failure to provide a VAT invoice (see VATREC6040).

Failure to provide an authenticated receipt or a VAT invoice in line with the VAT Regulations 1995, regulation 13 is a regulatory offence.