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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
, see all updates

Duplicate invoices: Copy purchase invoices used as sales invoices

In the past some registered persons received additional copy invoices from their suppliers and reinstated them for use as sales invoices when, for instance, goods were supplied onward to separately VAT registered subsidiaries or associates at cost.

This practice is no longer acceptable. Where an onward supply takes place to separately VAT registered subsidiaries or associates the supplier must issue a VAT invoice in their name.