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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: Lost VAT invoices

VATREC8050 | Duplicate invoices: Lost VAT invoices

From HM Revenue & Customs · VAT Traders’ Records Manual

If a supplier is asked by his customer to provide a copy of an invoice for example where the original invoice is lost or defaced to the extent that it is not readable then the supplier should clearly mark the copy invoice to show that it is a “duplicate”.

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