Hi
Hmrc said appleretail shop invoice invalid to reclaim input tax I Realy don't understand
Why they don't visit apple store explain how to invoice Customer If anything cost over £250 !!
I already paid to apple store for iPhones 425+ vat
Please explain me if anyone can help me
Thanks
Replies (14)
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Ask HMRC
I assume you have had a vat inspection. There are several reasons which come to my mind why an invoice may not be claimable. Does it contain a vat number? Was the purchase made in the UK? Does it have the correct purchaser details? But all this is conjecture, you would be better asking the inspector, rather than me guessing.
Apple invoices
Retail shops are not obliged to issue a VAT invoice unless you ask them, by concession retail invoices for smaller sums (not phones!) can be issued on a less detailed basis. If a VAT registered person asks for an VAT invoice they must be given one.
I always ask Apple to email me the invoice which they can do directly from both their tills and their handheld devices, this is perfectly valid and I have just checked one and it contains all of the details necessary to constitue a VAT invoice.
Suggest you visit the Apple Store and ask if they can email you the invoice retrospectively (if they can) they hold a lot of information about customers. The emailed invoice will be valid.
It is not their fault if you did not ask for a VAT invoice
The information required on a VAT invoice are clearly set out in the legislation and in HMRC guidance here.
If you want to claim input VAT it is your responsibility to obtain a valid VAT invoice, if you are buying from an outlet selling mainly to consumers then you will need to ask.
As Paul said above, go back to the shop and see if they can sort you out.
Just go into the store ...
and speak to one of those blue t-shirt 'helpers'. Tell them you need a valid VAT invoice for your purchases. If the person you are speaking to doesn't understand what a valid VAT invoice is then ask to speak to someone higher up. If you are making this many purchases then you might also be well advised to spend a bit more money with your £18k tax consultant for more advice on the records that you need to be keeping.
apple store problems???
Buzz101 - is this a wind up?
Apple stores in Mcr city centre & Trafford Centre would have all your details on record if you purchase so many items from them. They are always happy to email you full VAT invoices/receipts which are accepted by HMRC. I have requested such info on many occasions
The way I read it...
A VAT invoice was allowed in 08/2010 and it sounds like another, apparently large invoice, from that year is being put through for 2012?
Either way, my guess is HMRC want further evidence for this purchase as they probably have doubts about the validity. If so, could they be rejecting it because it was not processed in the correct period?
But if you are buying thousands of phones, then it sounds like you should be an Apple store?
Perhaps HMRC now want to see details of who you sold that quantity of phones to, so they can receive the Output VAT which will be offset against the Input VAT already paid.
Leg-pull? Missing Trader Fraud?
Whatever - he doesn't have a valid VAT invoice so, quite correctly, the repayent is refused. Thank heavens for the vigilance of HMRC but look - lots of valid suggestions to put matters right and...
Leg Pull
VAT notice 735 - reverse charge - no VAT should be charged
1. Introduction
1.1 What is this notice about?
This notice explains the VAT reverse charge rules which apply to sales of mobile communications devices and/or computer chips where supplies are:
• valued at £5,000 and over; and
• made by one VAT-registered business to another.
Under the reverse charge accounting mechanism, it is the responsibility of the customer, rather than the supplier, to account to HMRC for VAT on supplies of the specified goods.