This may be needed as a correction to a previously processed purchase invoice (in which case you could also credit in full and then re-input correctly) or credit note (again you could enter an invoice to cancel in full and re-input correctly), or as a genuine VAT only charge for example where a shipping agent has paid and then passed on the VAT due on an import it has processed on your behalf.

To raise a VAT only invoice click on Purchases, New Invoice (no Order/ GRN), enter the supplier details and date as normal, select a line item (you may want to set up a specific item for such transactions) and set both price and quantity to zero, select price type as ‘net value’, enter the VAT value you have been charged, and then click Save.

To raise a VAT only credit click on Purchases, Credit & Refunds, New Credit Note, and select the appropriate invoice to be credited. Set net value and both credit and return quantities to zero, and the vat value to the VAT amount credited, and then click Save.