Previously Paid Invoices with No VAT reclaimed, later VAT number supplied, demanding cash

We have paid some Purchase Invoices previously, 5 in total for services rendered. At time of issue VAT was added by supplier, with no VAT number. This was requested a couple of times over coming weeks and invoices issued and never provided. They were treated as No VAT invoices and paid. VAT number has now been issued to us which the date of letter shows effected prior to these invoices and payment requested for VAT amounts unpaid. Are we obliged to pay VAT element and adjust our records 5 months after and 5 invoices later after payment? Many Thanks

Hi,

If a company has issued invoices and then later raised further invoices to charge VAT then you would be under no obligation to pay this as VAT should have been charged and invoiced clearly in the first instance.
If you do decide to pay the VAT then you are still entitled to recover the VAT in the normal way subject to the normal conditions for recovering input tax

Please see the guidance below:

VAT guide (VAT Notice 700) Section 10