Can you amend a VAT invoice?
You can make changes to your invoice if the Value-Added Tax (VAT) amount or the VAT rate is subsequently found to be incorrect.
Incorrect price on the invoice
If you increase the price on the original invoice, you must issue a supplementary invoice which shows:
- the increase in the price (VAT exclusive)
- the rates of VAT applying
- the amount of VAT appropriate to each rate
- a cross-reference to other invoices issued in relation to that supply.
If you reduce the price on the original invoice, you must issue a credit note to your customer in respect of the reduction in the price.
Incorrect rate of VAT on the invoice
If your VAT invoice shows a greater amount of VAT than is correct, you are still liable for the VAT shown on the invoice. To correct the matter, you must issue a credit note and a revised invoice.
If your VAT invoice shows a lower amount of VAT than is correct, you must issue a credit note for the full value of the invoice. A revised invoice must then be issued to show the correct VAT.
Next: Other types of VAT invoices