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Posted Tue, 03 Dec 2024 15:38:01 GMT by AsetAcc
Can you amend a Vat invoice that has been paid in advance of the service being delivered or do you have to raise a Credit and Re-Invoice? This is the delivery of training to a Commercial UK company, the invoice was issued and paid in August with the training taking place in in the future however the customer has now advised a substitution of delegate. Can this be actioned via amending and re-issuing an invoice or does a credit and re-invoice have to be actioned. There is no change to company name, date of invoice, date of training, training course being delivered, course amount or vat being charged. It is simply a change in delegate name.
Posted Wed, 04 Dec 2024 22:30:41 GMT by HMRC Admin 18 Response
Hi,
A credit note would only be required if the charge of the supply goods/services is incorrect ie wrong rate of VAT charged. As this is not the case and nothing stating in our guidance, then amending and re-issuing would be exceptable as long as it is clear on the invoice and in your records:
VAT guide (VAT Notice 700)
Thank you.

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