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You’ll use a full VAT invoice for most transactions.
Do I need a valid VAT invoice? What is valid invoices? Can I issue invoices? Without a valid VAT invoice , you shouldn’t claim the VAT.
If you do, and HMRC query it, you’ll be liable to repay that amount to the taxman. You CANNOT reclaim VAT using a Pro-Forma invoice , order summary, statement or delivery note. Valid invoices are those which are legible, from which a clear scanned image can be produce and which clearly show the following information: (a) the department being billed (b) where related to a purchase order (PO), the dig. Payment in cash when a VAT invoice has been issued.
Your customer may need a receipt for the cash payment under the VAT rules.
You must have a valid VAT invoice in order to charge VAT on sales or reclaim VAT charged on the goods or services you purchase.