On 27 May 2008, at 18:06, [EMAIL PROTECTED] wrote:
> ... In the UK ... there is a requirement that invoices be  
> consecutively
> numbered.

Is this new?

I did a "starting your own business" course at the local Chamber of  
Commerce before I became self-employed 3 or 4 years ago, and my  
understanding at that time was that invoice numbers had to be  
*unique*, rather than consecutive.

I'm sure I've had invoices, for instance, in which the number is  
based on the year & month, then a consecutive digit or two.  
Therefore, 2008-05/01, 2008-05/02, ..., 2008-05/56 might be used, but  
then 2008-05/01 is used on the first of June. 2008-05/57 "onwards"  
are blank invoice numbers.

Myself, I use simple 5-digit numbers beginning at 00001 (and not yet  
at 00999), so this doesn't apply to me, but it might be relevant to  
others.

> Our tax trolls get very upset by gaps or - much worse -
> duplicate invoice numbers.

I was aware that the trolls might eat you for that. Or most anything  
else that takes their fancy.

> Much pain and suffering is often the
> result: if the revenue suspects you of being naughty, you have to
> prove your innocence.

Indeed. A customer of mine once told me a funny story about this,  
involving a demand for £17,000. I don't think he thought it was very  
funny, and is no longer self-employed.

> ... it may be the case in other
> jurisdictions) there is a requirement that invoices be consecutively
> numbered.

I believe this is the case. Didn't someone post here a while back  
that in consecutive numbers are required in Greece?

Stroller.

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