Cloud Accounting said: ↑ I'd try & ascertain if these are likely to be genuine costs. If so, i'd provide (accrue) for them at the earliest opportunity - if nothing else it flags up to management. All being well, no invoices will materialize & you can release the accrual when you think safe to do so. Click to expand...This. Only provide for it if you think it’s a genuine cost via a journal. If you raise an invoice, you raise it with claiming VAT that you are not entitled to as you don’t have a VAT invoice. There’s also a risk that if you do that, it gets paid but there’s no genuine liability and you have to then chase the supplier for a credit.