VAT invoice with no Invoice Number

[vivente]

I have an invoice from a supplier who's VAT Registration details check out fine however the invoice has no invoice number on it. It has the trading name and address, VAT registration number, details of VAT charged and description of the goods supplied and the date on which they were supplied. The other worrying thing from their point of view is that send the invoice in docx format which isn't write protected so the invoice could be amended by the customer.

Can I reclaim the VAT if the invoice doesn't have a VAT number? Advised supplier of the lack of an invoice number however got no response.

Thanks

 

[kevin.doran]

I have an invoice from a supplier who's VAT Registration details check out fine however the invoice has no invoice number on it. It has the trading name and address, VAT registration number, details of VAT charged and description of the goods supplied and the date on which they were supplied. The other worrying thing from their point of view is that send the invoice in docx format which isn't write protected so the invoice could be amended by the customer.

Can I reclaim the VAT if the invoice doesn't have a VAT number? Advised supplier of the lack of an invoice number however got no response.

Thanks

Did you mean VAT number or just a sequential invoice number?

 

[vivente]

Oops. Yes it's the sequential invoice number is what is missing (not that the sequential bit is of any consequence to me).

 

[kevin.doran]

I wouldn't worry about it too much, having the VAT details is of paramount importance.

 

[vivente]

Great. Not having ever had to deal with HMRC I always assume the worst of them. I imagine them sitting there with their abacus calculating every penny that they might possibly be able to claw out of me and then gleefully adding up the fines and interest

 

[fairdealworld]

Well they want their dues but I've had a VAT inspection (many years ago when I was fairly new to business) and actually they were as keen to point out to me that I was charging VAT on a couple of things where I needn't as to point out that I wasn't charging VAT on something I should be.

I've also known a couple of HMRC officers socially and on that basis I'd give the following tips:

if you've recorded that invoice in your accounts they won't care in the slightest that it hasn't got an invoice number (if they were doing an inspection of your supplier they might point out to him/her that their invoices should be numbered but that's nothing to do with you);

never lie to an HMRC officer. If they ask if you think you've ever made any mistakes in accounting for VAT or what you've charged VAT on (I'm a retailer so there's VAT on some things and not on others), if the honest answer is yes then say so. Even if you have to pay a bit extra back, it is better to do so on your own admission rather than because it is discovered by HMRC later. Small errors later corrected are often ignored by HMRC if the sums involved aren't that large;

don't claim for things which have nothing to do with your business. Okay some business people get away with it but if you have a tendency to be honest it isn't worth the stress on your nerves and even some nerveless business people to whom honesty is a mystery get caught and then HMRC really does turn nasty;

keep your business records in some sort of rational order. You may not keep them as an accountant would keep them but if someone from HMRC asks for the items relating to e.g. November 2013 and those relating to May 2014 and you can actually produce them the officer concerned will begin to feel more kindly and helpful towards you. In contrast if you open the door to a garage in which the business records of the last three years are stuffed in no particular order into plastic carrier bags you can safely assume that however hard they try the person from HMRC will begin to feel less kindly towards you. Plus of course they won't search through the bags for what they want, they'll give you a short deadline to get it all sorted out before they come again;

HMRC officers are real people just like you and me. It is, of course, quite improper to try to bribe an HMRC officer and, remarkably, most of them are not bribeable (is that a word?) in any case. But tea and biscuits, somewhere reasonable to sit, a clear space for them to look at paperwork (even if it is just a plank or old door across a couple of saw horses) and a pleasant rather than a hostile greeting are not classed as bribes. An HMRC officer once said to me "you try your absolute best to be completely impartial but some business people are so unpleasant, so hostile and treat you so much like dirt that it can be difficult not to start to feel hostile in return".

 

[vivente]

I think planning for the worst and being pleasantly surprised is a much better than the alternative. When I get inspected, as I am sure I will at some point, I will give the Inspector all the help and assistance they require and I do not in anyway begrudge them inspecting me when the time comes as that's as it should be.

 

[businessfunding]

Oddly, an invoice number is not legally required

As long as it has a tax date & VAT reg you are covered.

 

[vivente]

Oh thank you. Never knew that. I thought it was one of the requirements.

 

[TheCyclingProgrammer]

Oddly, an invoice number is not legally required

As long as it has a tax date & VAT reg you are covered.

I'll be the first to admit that HMRC don't always get things right on their own website but their page on VAT invoice rules clearly state a valid VAT invoice must have a sequential invoice number.

 

[UK Contractor Accountant]

If the goods or services are less than £250 you do not need to have an involice number shown - you can issue a simplified vat invoices as detailed on hmrc website

 

[vivente]

Thanks. I'd forgotten about the simplified invoices. Just checked it out again on HMRC website. Invoice is fine though I doubt they'd be happy about them issuing them in as word documents