If a person makes an unauthorised issue of an invoice showing or including VAT we can charge a penalty. The invoice simply needs to either show an amount of VAT or include an amount attributable to VAT. It does not otherwise have to qualify as a VAT invoice.

An unauthorised issue of an invoice showing or including VAT occurs where a person

who is an unauthorised person, see below

issues an invoice showing an amount

representing value added tax, or

including an amount attributable to value added tax.

An unauthorised person is anyone other than one of the following.

A person registered under VATA 1994.

A member of a VAT group of companies.

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