ex2103

I had a company and paid vat on invoices that I assumed had been paid. This was before digital, so it was done manually in error. I closed that company down and have since started a new one. The person who did not pay the old invoices has realised the error and is going to pay me. My friend says that I have to pay the vat again, even though it has already been paid and also it was for a different company. That can't be right can it?