UV2 - Commercial Vehicles

Modified on Mon, 16 Oct, 2023 at 2:53 PM

Purpose of Report:

To identify all used vehicles where the dealership has recovered VAT on the purchase, including commercials which may have been taken in part-exchange.

 

Associated Risks:

•Ensure that a valid VAT Invoice from the supplier is held to support the claim to Input Tax.

 

Bear In Mind:

•The 'self-billed' invoice produced by most DMS systems is not sufficient evidence to support a claim to Input Tax.

 

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