Putting VAT down as N/A on invoices - is this OK if not VAT registered?

trevstonbury

Hi Everyone,

Question is pretty much summed up in the subject line. Is it OK to have VAT written on your invoice but have N/A next to it, if you're not VAT registered?


Many thanks

Trevor

BoGoF

Not sure what you mean - are you charging VAT?

trevstonbury

No im not charging VAT, im just using an old template and instead of putting any value in for VAT I just put N/A next to it. I'm a sole trader and not VAT registered;

Do I need to do something else to ensure it's clear, that im not charging VAT or registered?

Cheers

Trevor

Owain_Moneysaver

I've seen "No VAT has been charged on this sale" printed on invoices from non-VAT-registered businesses.

Especially if you're selling to a VAT-registered business you need to clearly distinguish between exempt/zero-rated sales (on which no VAT has been charged, but in some cases could be reclaimed by the buyer) and an invoice which has no VAT charged because the seller is unregistered.

TheCyclingProgrammer

If you!!!8217;re not VAT registered then really there should not be any need to mention VAT on your invoice whatsoever.

anniecave

When you say "template" do you mean something electronic that you can edit. If so then you really should remove all references to VAT.

If you mean stationery, as in you have a load of already printed blank invoices and you are handwriting them for example, then that's different. In that case then I would say it's okay to put "n/a" next to the VAT, or just zero, or a line through, to make it clear you're not charging VAT. If this is the case, then you should then ensure the next batch of printed blank invoices you get doesn't include VAT.

Uxb

00ec25 wrote: »

as he said above ^^

the technically correct answer is if you are not VAT registered you should not make any reference to VAT whatsoever in any form

I have been required when invoicing a large company as a not vat registered person to specifically state on the invoice that I am not VAT registered so no VAT has been charged.

Pennywise

anniecave wrote: »

When you say "template" do you mean something electronic that you can edit. If so then you really should remove all references to VAT.

If you mean stationery, as in you have a load of already printed blank invoices and you are handwriting them for example, then that's different. In that case then I would say it's okay to put "n/a" next to the VAT, or just zero, or a line through, to make it clear you're not charging VAT. If this is the case, then you should then ensure the next batch of printed blank invoices you get doesn't include VAT.

In which case, the OP would also have to block out the VAT registration number to render it unreadable.

seatbeltnoob

TheCyclingProgrammer wrote: »

If you!!!8217;re not VAT registered then really there should not be any need to mention VAT on your invoice whatsoever.

This is exactly the advice from HMRC I received before I was VAT registered, the word VAT cannot appear at all on the invoice. You can't even write "we are not VAT registered" on it.

seatbeltnoob

Uxb wrote: »

I have been required when invoicing a large company as a not vat registered person to specifically state on the invoice that I am not VAT registered so no VAT has been charged.

Tell them it is against HMRC guidelines to do so. If there is no mention of VAT on the invoice they should not be claiming any input VAT so there should be no confusion on this.