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HMRC internal manual

VAT Traders’ Records Manual

HM Revenue & Customs
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Duplicate invoices: General

There is no specific law relating to duplicate VAT invoices, but present policy recognises the risk that the recipient of a duplicate invoice may deduct input tax twice. The following paragraphs describe the circumstances in which:

  • duplicate VAT invoices may be issued; and
  • registered persons may adapt copies of purchase invoices for use as sales invoices