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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
, see all updates

VAT invoice: issuing: Failure to issue VAT invoices

A complaint that a registered trader has refused to issue a VAT invoice when required to do so can prove unfounded - the customer or agent may not have asked for one. However, many traders, particularly retailers operating one of the retail schemes, do not normally issue invoices to their customers and they may not appreciate that they must provide a VAT invoice if a registered customer requests one.

If a customer complains that his registered supplier is refusing to issue VAT invoices, you should proceed in line with VATREC6030.