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VATREC8010 | Duplicate invoices: General

From HM Revenue & Customs · VAT Traders’ Records Manual

There is no specific law relating to duplicate VAT invoices, but present policy recognises the risk that the recipient of a duplicate invoice may deduct input tax twice. The following paragraphs describe the circumstances in which:

  • duplicate VAT invoices may be issued; and

  • registered persons may adapt copies of purchase invoices for use as sales invoices