Processing of Received Invoices

On receipt of a transmission the recipient should:

Verify that the transmission is from an authorised sender

Verify that the sequence number is the next logical number from the sender

Recalculate the message totals and VAT liability for each rate of VAT (including zero rate)

Compare the calculated values with the batch control record

In the event of a transmission being corrupted in any way, or in the event of the receiver
being unable to read the transmission, the supplier must repeat the transmission.

The received messages must be retained in the sequence in which they have been
transmitted and must be kept in strict numerical order.

The majority of the actions under this section fall on the recipient trading partner. In the
event of either a discrepancy or the recipient being unable to read the messages the
recipient will inform the issuer. This information will be communicated outside of EDI
tradefast.

Discrepancy reports should be retained and kept with the appropriate Monthly Tax control
statements.