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Please note: the S 67 VATA 1994 penalty has been replaced by the VAT and Excise Wrongdoing penalty introduced by Schedule 41 Finance Act 2008. »Ê¹ÚÌåÓýapp VAT and Excise Wrongdoing penalty applies where a person makes an unauthorised issue of an invoice on or after 01/04/2010. If an unauthorised invoice has been issued before 01/04/2010 the S 67 penalty will continue to apply.

Please see the Compliance Handbook CH90000 Penalties for more information about the VAT and Excise Wrongdoing penalty.

A penalty assessment can be made within 20 years after the event giving rise to the penalty VAT Act 1994 Section 77 (1)(b) and Section 77 (4).

»Ê¹ÚÌåÓýapp event giving rise to the penalty is the date of issue of the unauthorised invoice.