- Invoices are important for VAT purposes as they serve as primary evidence of transactions
- HMRC can reject input tax claims if invoices are inaccurate
- VAT registered persons must provide customers with invoices for goods or services in the UK, with some exceptions
- Certain documents like self-billing invoices and authenticated receipts in the construction industry are treated as VAT invoices
- Business gifts can be recovered as input tax, but a tax certificate is provided instead of a VAT invoice
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
