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invoice sequential numbers missing on invoice

If a vat invoice was missing a sequential number would it still be valid ?

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If a vat invoice was missing a sequential number would HMRC still count it as valid and has anyone had an inspection where they have found such a thing and is there a fine or penalty ? 


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07th Dec 2018 23:50

Sales invoice or expense?

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to scalloway
08th Dec 2018 05:52


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08th Dec 2018 09:16

If it is sales VAT HMRC will be happy if you have recorded the invoice in your accounts system and accounted properly for the VAT payable. It might be a good idea to leave a note in the VAT file to say why the invoice wasn't numbered.

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08th Dec 2018 09:56

On the other side of the coin, I've never had input tax disallowed because an invoice didn't show a sequential number.

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11th Dec 2018 18:01

The question was addressed in this recent case, although there were more issues than just sequential invoice numbers to be considered.
You would be unlucky to be penalised if that were the only issue.

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