Following on from last week’s blog, our first question is this;

If you receive an invoice showing VAT charged in the breakdown of costs, but there is no VAT Registration Number shown on the invoice, what should you do?

Answer: An invoice must include various information in order for it to be a valid document.

These include; Date, full name and address of recipient and sender, a unique reference number, net amount, VAT amount including rate charged (if applicable), gross amount, company registration number if a limited company and of course the VAT Registration Number. You would be quite within your rights to return the invoice to the sender and request a revised one showing their VAT Registration Number or you could just pay the net amount and withhold the VAT until such time a valid document has been received.

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