Input vat to be claim procedure

VAT claim from different business address.

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Dear Sir,

I am a Bookkeeper and like to know can we claim input/output VAT based on the VAT invoices issued only to and from registered business address  rather any other operational branch of the business in different locations .

Suppose, a company which head office is in London and regisred address is also in London. It has another branch office in Manchester which is the operational office. Sometimes , order is placed from the branch office and supplier send us invoice using putting our Manchester address rather than our Head office address in London and main accounts department is in London.

Do you think that the bookkeeper should process the invoice alothough the company name is correct except the postcode and adress . Can the Bookkeeper claim the VAT using this VAT invoice containing the Branch office address rather than the regisered head office address of London.

 

Please help me regarding this matter.

 

regards

Samiur  Rahman , FIAB

 

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chips_at_mattersey
By Les Howard
29th Mar 2017 17:51

Regulation 14(1)(e) states that an invoice has to state the name and address of the recipient of the supply.
Usually that is the PPOB, but I see no reason why the Registered Office should not be accepted as valid.
HMRC Notice 700, para 16.3.1. states the same; and HMRC Internal Guidance the same.

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