Paying VAT on Invoices with no VAT added

There was considerable delay in my VAT registration which meant I issued several invoices with no VAT added. They were then paid. My VAT registration is now complete and the registration date is prior to these invoice payments.
According to my accountant I should try to pay the VAT on these. However he forgot to mention to me how I should calculate VAT on these invoices as there are 2 possible ways to do it as far as I can see!
Which of these is the correct approach (simple example – invoice sent/paid at 1000 Euro):
Net: 1000 — VAT: 230 (23% on 1000) — Gross: 1230
Gross: 1000 — VAT 186.99 (23% on 813.01) — Net: 813.01
Which of the 2 is the correct amount to pay!?
Also what is best way to record in this payment Bullet? – Add Expense -> ‘One Off Tax Payment’ – ‘Account to be debited = VAT’ — I’m thinking??

  1. Found a site that says both options are valid but the second one will cause less confusion/annoyance with customers. (
    So think I will go with second option - it just seems to make more sense to me anyway. Don't want to be sending clients a revised invoice for a greater amount than they originally agreed to pay!

    But still just wondering about best way to record it on Bullet!? Thanks.
  2. I guess I'm just going to delete the old invoices and create new ones with VAT added (but keeping same original Gross amounts) and mark them as paid. Simplest solution again is probably best!

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