I have been invoice £427.30 plus £74.74 Vat, however the Vat should be £74.78.
It is only a small amount but I want to make sure I enter correctly, as I am sure it will happen again.

Hi Tom,

If the difference is due to rounding errors, click the 'VAT' link below the subtotal in the Purchase Invoice window, then edit the VAT amount on each line to match your suppliers invoice.

Otherwise, you will need to contact your supplier to get another invoice with the correct amount.

Cheers,

I had this issue myself where a supplier was rounding up VAT incorrectly and adding up with a subtotal that was incorrect ie using the subtotal I did not get the correct VAT calculation. As I was dubious about this I contact the HMRC and asked if this was ok that the suppliers invoice was incorrect. They told me to work back the totals and put the correct Net value down and ignore the suppliers invoice. I was told as long as I did this I would be ok.

However, I would suggest that if you want to do this ring the HMRC just in case to verify it yourself also, as its recorded against your VAT reg no and you can always refer back to it saying they told you so.

Regards Joe.