{"id":4046,"date":"2021-12-15T09:46:26","date_gmt":"2021-12-15T09:46:26","guid":{"rendered":"https:\/\/way2vat.com\/?p=4046"},"modified":"2022-10-30T19:58:31","modified_gmt":"2022-10-30T19:58:31","slug":"recovery-of-vatgst-vatgst-invoices-receipts-email-confirmation-etc","status":"publish","type":"post","link":"https:\/\/way2vat.com\/recovery-of-vatgst-vatgst-invoices-receipts-email-confirmation-etc\/","title":{"rendered":"VAT\\GST invoices"},"content":{"rendered":"

Most people know that to recover VAT\\GST a business needs to be in receipt of a valid VAT\\GST invoice. Without a proper VAT\\GST invoice, it is simply impossible to recover VAT\\GST.\u00a0 But what is a valid VAT\\GST invoice, when does a business need to provide one and when can you ask for one?\u00a0<\/span><\/p>\n

Strangely enough, under UK VAT\\GST rules a business is only required to provide a VAT\\GST invoice for supplies made to another VAT\\GST registered business. In other words, there is no need for a business to issue VAT\\GST invoices to consumers and priVAT\\GSTe individuals.\u00a0 Therefore, for many B2C supplies no formal VAT\\GST invoices are issued.\u00a0\u00a0<\/span><\/p>\n

In practice, if a customer asks for a VAT\\GST invoice it is unlikely that the supplier will request and check the customer\u2019s VAT\\GST number, which means that most suppliers will issue invoices as a matter of course if requested.\u00a0 Crucially in the UK, there is no need to put the customer\u2019s VAT\\GST number on the face of the invoice.<\/span><\/p>\n

Readers will be familiar with retailers\u2019 VAT\\GST invoices or till receipts which can be issued by retailers for sales of under \u00a3250 and show the supplier\u2019s name, address and VAT\\GST registration number, date, a brief description and the VAT\\GST rate applicable.<\/span><\/p>\n

The UK tax authorities (HMRC) will generally accept by informal concession that VAT\\GST on invoices addressed to an employee rather than the business they work for is recoverable by the company.\u00a0 This is becoming increasingly popular for employees working from home who purchase items to enable them to work from home.\u00a0 It also applies to business trips such as hotel bills, taxi receipts etc. which are addressed to an individual rather than the company they work for.\u00a0\u00a0<\/span><\/p>\n

Sometimes invoices do not show the required information.\u00a0 HMRC will allow a business to recover VAT\\GST where an invoice is missing:<\/span><\/p>\n