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Where Taxpayers and Advisers Meet

Unprofessional Invoicing?

Joined:Tue Jun 13, 2017 3:28 pm
Unprofessional Invoicing?

Postby JBean » Tue Jun 13, 2017 3:35 pm

Is it a legal requirement for invoices to have a unique sequential reference no? If so, why would a company not use unique nos? Are there any benefits from not using them? Any penalties for not not using them? Also, do quotations have to have unique numbers also and is it okay if a document is headlined 'quotation/invoice'?

Joined:Mon Aug 12, 2019 8:41 am
Location:Sandhurst, Berkshire

Re: Unprofessional Invoicing?

Postby jerome.lane » Fri Aug 16, 2019 10:16 am

If the business is VAT registered, then yes, sequential invoice numbering is generally required by VAT statute.
If the business is not VAT registered, then it isn't really a legal requirement, but if multiple invoices are raised, it makes book keeping, credit control and resolving issues a nightmare.
HMRC could levy penalties where record keeping is poor and it results in problems. A business with 5 clients raising 5 invoices a year could probably get away with it. In the real world, why wouldn't you develop OCD and do things in an ordered fashion? :lol:
Jerome Lane
Tax Adviser
Telephone: 07943 005902

Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Re: Unprofessional Invoicing?

Postby pawncob » Sat Aug 17, 2019 7:25 pm

Quotations don't require numbering. A quote marked as a quote/invoice should be numbered. Usually such items are paid in advance.
With a pinch of salt take what I say, but don't exceed your RDA

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