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Contents

Official guidance
VAT Traders’ Records Manual

VATREC8000 · Duplicate invoices: contents

  • VATREC8010 · Duplicate invoices: General
  • VATREC8020 · Duplicate invoices: Extra copies of VAT invoices
  • VATREC8030 · Duplicate invoices: Copy purchase invoices used as sales invoices
  • VATREC8040 · Duplicate invoices: Alteration of invoices by agents
  • VATREC8050 · Duplicate invoices: Lost VAT invoices
  1. Duplicate invoices: contents
  2. Duplicate invoices: Extra copies of VAT invoices

VATREC8020 | Duplicate invoices: Extra copies of VAT invoices

From HM Revenue & Customs · VAT Traders’ Records Manual

Where a trader wishes to issue more than one copy of a VAT invoice you should be satisfied as to the need for the additional copies. Each additional copy invoice must be clearly and indelibly marked “THIS IS NOT A VAT INVOICE”.

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