VAT Invoice

VAT Invoice

Didn't find your answer?

A client has received a VAT visit. Everything was in order except for one matter. The VAT officer is no allowing a VAT from 

one supplier of tarmac. Client does not have an account with this supplier of tarmac. They are a national company and in such cases they only issue a conveyance note, which they insist is OK as it has their address and VAT number on. However, HMRC says will not allow as not an invoice, and client's details are not on the document. Client is upset as supplier says all non-account customers receive this document, and many of his other expenses do not have his name and address on them. We have been able to provide documentary proof that all the amounts have been paid by the client.

Never had this problem before. Is HMRC being unreasonable, or this a problem something we will need to pursue with the supplier. Find it difficult to believe that such a large organisation would issue documentation which does not qualify for VAT purposes.

Any comments or advice, or links to relevant documents would be greatly appreciated. 

Replies (8)

Please login or register to join the discussion.

By johngroganjga
24th Oct 2014 20:16

.

Thanks (0)
By mrme89
24th Oct 2014 20:23

A VAT registered customer must supply a valid vat invoice when asked.
Has your client asked them specifically for a VAT invoice relating to the purchase?

Thanks (0)
chips_at_mattersey
By Les Howard
24th Oct 2014 21:50

invoice?

HMRC have discretion to accept alternative evidence for input tax. See online guidance, VIT31200.

Thanks (0)
By The VAT Doctor
25th Oct 2014 08:50

Big vs small

This does seem to happen a bit when large wholesalers deal with non-account customers, who may presumably be private taxpayers doing their drive up.  Often it's easier to issue a uniform document and let head office sort out any problems.  I have usually found that, when you talk to someone in the organisation who is in the know, they can easily produce a VAT invoice.  Finding such a person is the issue!

The alternative evidence discretion is just that - "save as the commissioners otherwise allow" is the phrase I think, so, if they are not happy, tough.

I agree, ask politely for a VAT invoice pointing out you are a business (maybe provide the VAT number as proof).  But I would skip the branch people and go to head office quoting the order number.

Thanks (0)
avatar
By brynboy
25th Oct 2014 09:36

Thanks everyone for your help. Does appear my first port of call is the supplier. Will contact them to ask for formal invoices to replace the conveyance notes, as my client is VAT registered and so should, as I understand it, be issued such. Will keep the back up approach in reserve just in case.

Thanks again for your help. Didn't want my client to lose out in this case. 

Thanks (0)
By Novakova
26th Oct 2014 06:21

Input VAT claim
Another requirement for claiming input VAT: Is there physical evidence that the goods in question were supplied by tarmac to the client for the purposes of his trade?

Thanks (0)
Replying to ireallyshouldknowthisbut:
avatar
By brynboy
26th Oct 2014 20:38

No real problem with proof. Are able to show the amounts were paid through bank or card. Also, as our client only do a few jobs a month, and use this supply on only some of these, our client is able to identify which sales invoices the purchases relate to. These give the address the materials were used in, and the work can be seen in each case. HMRC have not yet said they want physical evidence, though we have already provided proof of payment related to each claim. The only problem at the moment is that they refuse to allow the claim for VAT because they feel the document issued by the supplier is not a valid VAT invoice. Will pursue this with the supplier during the week.

 

Thanks for your reply.

 

Thanks (0)
avatar
By brynboy
12th Jan 2015 01:14

Thanks

Just a follow-up to thank everyone again for their help. An appeal was made, including some of the suggestions made. The review accepted our appeal, and allowed the claim. 

Thanks (0)