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invoice sequential numbers missing on invoice

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

Hi 

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

Sales

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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.
http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06844.html
You would be unlucky to be penalised if that were the only issue.

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