Can vat be claimed on company credit card statements without any receipts attached?
Anonymous
Replies (3)
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Maybe....
It is not strictly true that a tax invoice is required. The legislation in this respect has a "save as the commissioners otherwise allow" clause.
Customs can accept another document evidencing the charge to VAT. I have seen this concession used many times. Basically, if you can show the supply is taxable and the supplier is VAT registered, you should be OK. This might help with pay-as-you-go top up vouchers.
It is of course best practice to get a VAT invoice, but don't give up if you haven't got an invoice.
Wayne
VAT Claim
In order to reclaim VAT you need to have a VAT invoice showing the goods purchased, the rate and amount of VAT, the supplier's VAT number, and name and address plus various other things.
There are different rules for retailers and I suggest for a correct list of what to put on a VAT invoice, you look on Customs website, in the library, guides and business briefs, VAT , 'Set up records and invoice properly for VAT'.
Hope this helps
Helen