VATREC14010 - Other Invoicing arrangements: Authenticated receipts: What is an authenticated receipt?

Authenticated receipts are used in the construction industry in place of VAT invoices for supplies of services, or of goods and services, made under contracts that provide for periodic payments to be made. This procedure is provided for by the VAT Regulations 1995, regulation 13(4).

Regulation 13(4)

(4) Where the person who makes a supply to which regulation 93 relates gives an authenticated receipt containing the particulars required under regulation 14(1) to be specified in a VAT invoice in respect of that supply, that document shall be treated as the VAT invoice required to be provided under paragraph (1)(a) above on condition that no VAT invoice or similar document which was intended to be or could be construed as being a VAT invoice for the supply to which the receipt relates is issued.

This allows a supplier to authenticate a receipt for payment issued by the customer instead of issuing a normal VAT invoice, on condition that:

• the receipt contains all the particulars required on a VAT invoice
• no VAT invoice or similar document is issued.