»Ê¹ÚÌåÓýapp

Please note: the S 67 VATA 1994 penalty has been replaced by the VAT and Excise Wrongdoing penalty introduced by Schedule 41 Finance Act 2008. »Ê¹ÚÌåÓýapp VAT and Excise Wrongdoing penalty applies where a person makes an unauthorised issue of an invoice on or after 01/04/2010. If an unauthorised invoice has been issued before 01/04/2010 the S 67 penalty will continue to apply.

Please see the Compliance Handbook CH90000 Penalties for more information about the VAT and Excise Wrongdoing penalty.

»Ê¹ÚÌåÓýapp issue by an unauthorised person of an invoice either charging VAT or under the Flat Rate Formers scheme will result in a liability to the imposition of a civil penalty under section 67(1)(c) of the VAT Act 1994 unless

• »Ê¹ÚÌåÓýapp invoice was issued before 12 July 1992 in the case of a Flat Rate Farmers scheme invoice or 25 July 1985 for all other invoices
• »Ê¹ÚÌåÓýapp unauthorised person, by reason of the issue of the invoice, is convicted of an offence (whether under the VAT Act 1994 or otherwise) or is subject to a penalty for conduct involving dishonesty for the purposes of evading tax under section 60 of the VAT Act 1994 (civil evasion penalty), see VCP10300.
• »Ê¹ÚÌåÓýapp invoice was issued during a period in which the trader had failed to notify a liability to register and action is appropriate under section 67(1)(a) of the VAT Act 1994.
• No penalty should be applied if a reasonable excuse exists, see VCP11252.