What should I do if a supplier has charged the wrong VAT?

Check whether the problem is an arithmetic error, the wrong VAT rate, an incorrect description of the supply or a charge from someone who is not VAT registered. The correct treatment can depend on the goods or services and your circumstances, so a familiar-looking rate is not proof. Send the supplier the invoice reference and explain the issue, asking for a corrected invoice or appropriate credit documentation. Keep both the original and the correction rather than editing the original yourself. VAT recovery also depends on the supply qualifying and the evidence being valid. An amount described as VAT is not automatically recoverable just because it appears on an invoice.

If the return deadline arrives before the supplier corrects the invoice, the next step depends on the type of error. HMRC’s guidance for an incorrect VAT amount on an otherwise relevant invoice says not to substitute your own figure; follow the applicable return treatment and adjust when the supporting correction arrives. That does not mean VAT on an exempt supply or a false invoice becomes reclaimable. If a claim has already been submitted incorrectly, check the VAT error correction rules rather than assuming the replacement belongs in any convenient period. CASS can review the invoice, supporting correspondence and return position, and help record the correction without claiming the same VAT twice.