HMRC has recently updated its internal guidance regarding false invoices and the importance of verifying VAT registration numbers. Simply seeing a VAT registration number on an invoice does not necessarily mean that the invoice, or the VAT number being used, is genuine.

Businesses completing their own bookkeeping and VAT returns should therefore remain vigilant, particularly where dealing with a new or unfamiliar supplier or where an invoice contains a sizeable amount of VAT.

If a supplier or invoice looks unusual, we recommend checking the VAT registration number using HMRC’s UK VAT-number checker. The service allows you to confirm whether a VAT number is valid and, importantly, the name and address of the business to which the VAT number is registered.

It is good practice to check that these details correspond with the supplier details shown on the invoice. HMRC’s own guidance describes its UK VAT-number checker as the most reliable method of checking the validity of a UK VAT registration number.

If you’re unsure about an invoice or would like our support, please do not hesitate to contact a member of the team.