VAT & dealing with supplier invoice overcharges

[Leesalad]

I am an ecommerce retailer. I have recently registered for VAT and I am in the process of preparing my first VAT return. One of the wholesalers (vat registered) who supplies me with stock occasionally makes errors on invoices by charging me the wrong unit prices on stock. Rather than ask them to reissue the invoice or provide me with a credit note, they just send me some stock to make up the shortfall. Most of the time the overcharge is no more than £10. The current arrangement for dealing with overcharges suits me and the supplier.

Please can you tell me if this practice is acceptable for VAT purposes / inspection or should I be asking for my supplier for a credit note or an adjusted invoice (if unpaid) each time they overcharge me no matter how small the amount?

 

[kulture]

So long as your accounts reflect the actual invoices, and you claim the VAT you were actually charged I do not see any problem. I assume it is relatively small errors and not massive over charges.