VAT invoices are the evidence behind your VAT return. If the invoice data is incomplete, your books may look correct but your VAT position can still be weak during an FTA review.
Core Tax Invoice Fields
- Supplier legal name and address
- Supplier TRN
- Sequential invoice number
- Invoice issue date and supply date where different
- Customer details where required
- Description of goods or services
- Taxable value before VAT
- VAT rate and VAT amount
- Total amount including VAT
Checks Before Claiming Input VAT
- 1Confirm the supplier TRN is present
- 2Match invoice value to payment and accounting entry
- 3Check the VAT period date
- 4Confirm the expense is for taxable business activity
- 5Store the invoice with supporting contracts or delivery evidence
A bank transfer alone is not enough support for input VAT. Keep the invoice, not just the payment record.
Practical Setup Tip
Configure Zoho Books, Xero, QuickBooks, or your invoicing tool before issuing your first VAT invoice. Retrofitting invoice templates after filing has started creates avoidable cleanup work.