Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Traders’ Records Manual

HM Revenue & Customs
, see all updates

Pro-forma invoices: Can a pro-forma invoice be used to account for VAT?

Input tax

Under VAT Act 1994, section 25 entitlement to input tax is conditional upon a supply of goods or services being received for business purposes and the supply being supported by a valid VAT invoice. Pro-forma or similar invoices are not, therefore, acceptable evidence.

Output tax

If the issuer of a pro-forma invoice subsequently receives payment and/or makes a supply, a full VAT invoice must be issued within 30 days. The tax point will follow the normal rules.