Quote Originally Posted by CLIVE-TRIANGLE View Post
Hi Trader,

If you do get a valid tax invoice, you would need to submit a notice of objection against the assessment where the input credit was denied. Form ADR1 will do.
I already filled in one of those ADR1 forms, for the original invalid invoice. If his VAT number is re-issued, I'm not sure SARS would provide a refund on a tax invoice he issues at this point (five months later) as there is a section of the VAT Act that says the invoice must be at the time of supply. If I can get him to issue such an invoice (assuming his VAT number is actually re-issued), and try to claim a refund on it, am I putting myself at risk of further penalties from SARS? Or would the risk of penalties fall on his shoulders, as he issued that invoice?