Why does an invalid TRN cost you money?
Because input VAT recovery depends on the supply being properly taxable and documented. VAT charged by someone who is not registered is not input tax you can recover; it is simply an extra fifteen or five per cent you paid for nothing.
Recovering it from the supplier afterwards is a commercial dispute, and those are expensive to run over invoice-level amounts.
- Recovery depends on a valid registration
- An invalid TRN means no recovery
- Chasing the supplier is a commercial dispute
- The amounts are rarely worth litigating individually