Source EY
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HMRC Invalid invoice guidance
Source Accountingweb
See also What to do if you hold an invalid VAT invoice?
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HMRC Guidance: Import VAT relief for goods supplied onward to an EU country (VAT Notice 702/7)
How to claim Onward Supply Relief (OSR) if you import goods into Northern Ireland from Great Britain or outside the EU, and then forward them onto an EU country. Contents 1. Overview 2. Onward Supply Relief (OSR) 3...
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