Warning: Replacement of s. 67 penalty for improper issue of VAT invoice

The penalty in FA 2008, Sch. 41, para. 2 (¶60-536) for the improper issue of a VAT invoice replaced the penalty in VATA 1994, former s. 67(1)(c), which is discussed below.

Where a person, who is not ‘authorised’ to issue VAT invoices, issues an invoice which purports to include VAT, he may be liable to a penalty (VATA 1994, former s. 67(1)(c) repealed by FA 2008, s. 123 and Sch. 41, para. 25(f), operative from a date to be appointed under FA 2008, s. 123(2). It is expected that FA 2008, Sch. 41 will not apply to any obligation to notify arising before April 2010).

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