Core VAT audit documents
- VAT return copies and payment evidence
- Sales invoices, purchase invoices and credit notes
- Accounting ledgers and VAT control account reconciliation
- Bank statements and payment support
- Import declarations and customs documents
- Export documents for zero-rated treatment
Common gaps
The most common issues are missing tax invoices, unsupported input VAT, inconsistent ledgers, weak export evidence and late corrections. Organize these before a document request becomes urgent.
Get support
Visit our FTA compliance support page or audit support page.