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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: Alteration of invoices by agents

VATREC8040 | Duplicate invoices: Alteration of invoices by agents

From HM Revenue & Customs · VAT Traders’ Records Manual

An agent, buying on behalf of a principal, who receives invoices addressed to the agent, is not permitted to delete their own name and address and substitute that of the principal. In such cases the procedure in VAT guide (VAT Notice 700) - GOV.UK, paragraph 22 is to be followed.

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