VAT invoices

Hi

i recently have been requested to send revenue a few invoices for inspection from my VAT returns, a lot of my invoices are cash sales from locksmiths etc so my company name is not on them,they are acceptable arent they? as they do have supplier's VAT number and address.

thanks

these are purchase invoices i'm refering to not sales

Revenue's interest is generally that you have only claimed an input credit on valid purchase invoices. Once the invoice complies with the regulations as to VAT number, etc. then I have never found "cash sale" invoices being a problem.

hi
thanks
but is it not revenue regulation to have your company name and the sellers name on the purchase invoice? or is this not the case?
as i have some large invoices without my company name

must have the sellers name and vat number but it doesnt have to have your name on it

In order to be a valid VAT invoice, it must have "full name and address of the person to whom the goods or service have been supplier"

Point 4 on the following gives the Revenue official line.
[broken link removed]
If you want to be absolutely correct especially with large invoices then make sure your business is properly titled on them as per the legal requirement especially going forward.

As I said earlier however, I have never, in 24 years or dealing with Revenue had a VAT auditor disallow an invoice from a claim because the purchaser's name was not on it. Other verification procedures, such as cross checking to your cheque payment can be used to verify it was correctly yours.

Unfortunatley I have seen them disallow them too many times, they generally however give the client the chance to go back to the supplier and obtained an official invoice but when it comes to an audit going back a number of years this often proves to be difficult. In cases where there are only a small number of "cash sales" and they are relatively small, they often turn a blind eye but this is dependant on the actual auditor and the seriousness of the case.