What To Do If You Lose Your VAT Invoice

Issue 9: The Dog Ate My VAT Invoice

Its Boxing Day 21:40 pm, and I have a little beauty for you guys.  

Imagine this scenario, you are a model member of society, you pay your taxes like the rest of us and you help old ladies across the street like some of us.

Now it’s time to do your VAT returns and you realize you have lost an important purchase invoice that you desperately need so you can recover the VAT and, to add to the worry, your supplier is unable to send a copy to you on time. You therefore decided to put it in your return and lo and behold the VAT inspector decides to pay you a visit this time around (Murphy’s Law).

But guess what, there is no need to worry (or implicate your dog). VAT law gives you the opportunity to estimate your input tax and use alternative evidence so you may recover the amount in question. 

Please however notify HMRC in writing before you proceed. They are actually nice people once you get to know them J.  

Law: VAT Regulations 1995 (SI 1995/2518), reg. 29

Principal VAT Directive: Article 182

HMRC manual: VIT31000

For further clarification please contact Marlon Appleton

marlon.appleton@he-llp.com