VAT Number on invoice

[paultnl]

I have just had an invoice from AVG that charges VAT but does not show their VAT number. Is this legal?

 

[elaine@cheapaccounting]

no

see here:

http://www.hmrc.gov.uk/vat/managing/charging/vat-invoices.htm

 

[Williams lester]

I have just had an invoice from AVG that charges VAT but does not show their VAT number. Is this legal?

Is it Uk VAT they are charging, or for somewhere else?

 

[spidersong]

Did you ask whether, or have they informed you that, this is a VAT invoice? Unless this is the case then they haven't broken any VAT law by issuing an invoice without their VAT number.

Elaine's link shows you what's required on a VAT invoice, but they are only oblidged to issue a VAT invoice if you (the recipient) are registered for VAT. Now whilst it is, I would say, very poor practice to not issue a VAT invoice in this situation it would only be illegal (under VAT law, trading standards may be a different issue) if they provided this either in response to your request for a VAT invoice, whilst they knew you were VAT registered, or if they stated on the invoice that it was a tax invoice.

Conversely, it would be illegal for you to recover VAT based upon this invoice, although HMRC do have discretion to accept alternative evidence of entitlement to recover VAT in certain situations.

 

[Maslins]

A lot of firms issue "requests for payment" rather than VAT invoices. Then, when it has been paid they will issue a formal VAT invoice.

Basically the seller then doesn't have to account for the output VAT upon sending the request for payment (and conversely you can't account for the input VAT).

Typically if this is what was being done the request for payment would fairly clearly say "This is not a VAT invoice" on it somewhere just to make it clear.

 

[KateCB]

Dunelm Mills issue receipts that show the VAT but no VAT number - when I asked for a VAT receipt, the checkout operator said that she couldn't issure it, but I would have to write to head office and ask for one!!

 

[Williams lester]

Dunelm Mills issue receipts that show the VAT but no VAT number - when I asked for a VAT receipt, the checkout operator said that she couldn't issure it, but I would have to write to head office and ask for one!!

Some Tesco stores adopt this policy too, though the VAT number is shown on the receipt.