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Posted Thu, 21 Dec 2023 13:17:00 GMT by
We have purhcased an equipment and the vendor send us an invoice in GBP with 20% VAT But I notice the VAT ID starts with "NL" instead of "GB", in this case shall we include this entry in our VAT return submission ?
Posted Fri, 05 Jan 2024 09:21:13 GMT by HMRC Admin 20 Response
Hi Stan C,
Please make sure with the supplier has charged you the VAT correctly.
If they are charging you UK VAT at 20% then they must use a GB VAT number on the invoice.
As it is a purchase for the business then the purchase would need to be included in box 7 of the VAT return:
Please see below
3. How to fill in each box on your return
Thank you.

 
Posted Mon, 08 Jan 2024 10:31:13 GMT by
thank you for your advise. I have just obtained a new invoice from the vendor with a UK VAT ID. I search that VAT ID from HMRC website and notice the holder of that VAT ID is is different from the company name as shown on the vendor's invoice. In this case can we accept this invoice as a valid proof for VAT return ?
Posted Thu, 11 Jan 2024 14:43:56 GMT by HMRC Admin 2 Response
Hi,

The company name displayed on our VAT checker on GOV.UK should match the company name displayed on the vendor's invoice.

We would recommend contacting the seller to find out why this is not the case.

Thank you.

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