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Supplier wont give a VAT invoice

In short Company A paid Company B for goods by cheque, and VAT invoice was to be posted by return.  This was in September 2012.  Despite constant chasing Company B has not issued VAT Invoice, and has today stated he has no intention of doing so but has provided his VAT number instead.  It seems his book keeper has left him in a state of dissaray and he has no intention of keeping records up to date or working back through his mess. 

The HMRC guidance is aimed at those that have an incorrect VAT invoice, not a missing one, so does Company A have to forgoe the VAT on this? Is there a way to force Company B to provide a VAT invoice? Company A has email evidence of order, and purchase, and of responses from Company B whilst chasing for VAT Invoice.

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17th Jan 2013 13:58

HMRC will accept alternative evidence to support a claim to Input tax.i assume that you have correspondence saying that the supplier will not issue a tax invoice which with evidence of payment etc should be enough to support your claim. Below is an extract from HMRC internal guidance to officers

Where claims to deduct VAT are not supported by a valid VAT invoice HMRC staff will consider whether or not there is satisfactory alternative evidence of the taxable supply available to support deduction. HMRC staff will not simply refuse a claim without giving reasonable consideration to such evidence. HMRC has a duty to ensure that taxpayers pay no more tax than is properly due. Nevertheless this obligation must be balanced against a duty to protect the public revenue. 

If the amount in question is sizeable you may wish to write to HMRC telling them of the circumstances and that you have taken an Input tax credit or you could write to the supplier and inform him he is under an obligation to issue you with a tax invoice and if he fails to do so you will have to inform HMRC.

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By mrme89
17th Jan 2013 14:02

Self Bill?

If you have his VAT number, why can't you create a self billing invoice?

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17th Jan 2013 14:28

Have you checked the number to make sure it's a valid VAT no

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17th Jan 2013 22:10

threats.....

Firstly agree with Shaun, you don't need a vat invoice, see here

But I would suggest - if you say to the supplier - we will not trade with you again - (we will use you competitor Mr X) - unless you supply a VAT invoice they will quite quickly comply !

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17th Jan 2013 22:30

Money Laundering ?

I would be begining to wonder whether he is in fact VAT registered. Charging VAT when not registered is, of course, theft.

I can't think of a single reason why a legitimate trader would not issue a VAT invoice.

 

 

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Evidence of goods

I would think HMRC might be keen to see evidence that the goods existed and I would therefore recommend you furnish HMRC with this along with the other alternative evidence.

Good luck!

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By karmul
18th Jan 2013 12:05

Thanks all. He is VAT registered but seems overwhelmed by his paperwork.  Company wont be purchasing from him again.

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