A “VAT only” invoice
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A one off process when the VAT details arrive late
There are times when an application for VAT registration is delayed, and in a few cases that can mean that your business ought to have charged VAT to customers but couldn’t, because the VAT registration number was not known.
In situations like these, it is necessary to issue a “VAT only” invoice as soon as your registration number is known. There are three examples of invoices on this Excel file and the final one shows you how to set out a “VAT only” invoice.
When sending it to the customer(s) it is best to remind them that you are simply following the rules as set out by the VAT office. You have a legal duty to do it this way and they have a legal duty to pay you the VAT!
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Posted on 29 Jul 2010 by The Proactive Accountant Dot Com
