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Claim Input VAT by using till receipt not invoice

Claim Input VAT by using till receipt(contains VAT number/calculation) without commercial invoice

Thank you in advance for reading my question.

My company is VAT registered, can I claim back Input VAT by using till receipt without a commercial invoice? Basically the seller(my supplier) gives me a till receipt after I paid by card, and the till receipt contains

1. The seller's business name/address/VAT number
2. Item name/description, the 20% VAT calculation/total amount
3. My name
4. Date/time/location of purchase
5. As this is a till receipt printed by the till receipt printer, it does not have an invoice number, it does have some kind of till receipt index number
6. As I usually pay by debit card, it also prints the last 4 digit of my card number
7. The value of the good is over £500

By reading various HMRC document, it suggests I can claim Input VAT without a commercial invoice as long as I can provide proof of purchase, so I have above receipt, I have my card(this matches the last 4 digit printed on the receipt) and my bank statement to prove I made a purchase on the same date/time/location as the receipt indicates. Would this be enough to support my Input VAT claim?

Thanks,

John

Replies

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to Accountant A
11th Jul 2018 17:04

Thanks for replying, the receipt I got does have what https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021 requires

1. a sequential number based on one or more series which uniquely identifies the document
yes

2. the time of the supply
yes

3. the date of issue of the document (where different to the time of supply)
yes

4. the name, address and VAT registration number of the supplier
yes

5. the name and address of the person to whom the goods or services are supplied
my name only, not my address

6. a description sufficient to identify the goods or services supplied
yes

7. for each description, the quantity of the goods or the extent of the services, and the rate of VAT and the amount payable, excluding VAT, expressed in any currency
yes

8. the gross total amount payable, excluding VAT, expressed in any currency
the rate of any cash discount offered
the total amount of VAT chargeable, expressed in sterling
the unit price
the reason for any zero rate of exemption
yes

I looked again, the receipt has an index number to identify itself, and it has everything as above, what it doesn't have is the word "Invoice" and it is not printed on an A4 paper.

Is this valid to support my claim? Thanks

Thanks (0)
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to johnbrown
11th Jul 2018 17:31

johnbrown wrote:

what it doesn't have is the word "Invoice" and it is not printed on an A4 paper.

That's not a requirement.

johnbrown wrote:

Is this valid to support my claim?

Unfortunately, you either meet the requirements in full or you don't.

I found this:

https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit31200

Obviously, you need to get the supplier to do it right from now on as the problem won't go away.

Thanks (0)
to Accountant A
11th Jul 2018 18:00

Thanks so much for this document.

"Where claims to deduct VAT are not supported by a valid VAT invoice HMRC staff will consider whether or not there is satisfactory alternative evidence of the taxable supply available to support deduction. HMRC staff will not simply refuse a claim without giving reasonable consideration to such evidence.
"
Suppose I go down the route of "alternative evidence"

As above document requires:

Questions to determine whether there is a right to deduct in the absence of a valid VAT invoice

Do you have alternative documentary evidence other than an invoice (for example a supplier statement)?
- yes, the receipt has my card number, I have my card and bank statement to prove the purchase has been made, no doubt of that.

Do you have evidence of receipt of a taxable supply on which VAT has been charged?
- yes

Do you have evidence of payment?
- yes, card, bank statement, date/time of the transaction

Do you have evidence of how the goods/services have been consumed within your business or evidence about their onward supply?
- yes, I can provide evidence document I have sold it.

How did you know the supplier existed?
- yes, they have their website, company name, number etc.

How was your relationship with the supplier established?
- yes

Will the "alternative evidence" route work for me?

Thanks again.

Thanks (0)
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to johnbrown
11th Jul 2018 18:19

johnbrown wrote:

Will the "alternative evidence" route work for me?

No idea, I'm afraid. I'm not a VAT specialist. I just happened upon that document which, as you suggest, gives some potential relief from the strict position.

Thanks (1)
11th Jul 2018 16:49

If the value of the supply exceeds £250 a till receipt will not suffice. You need a proper VAT invoice.
Only if you are unable to obtain one do you need to revert to the alternative evidence route.

Thanks (1)
to leshoward
11th Jul 2018 16:56

Thanks Les Howard, yes, the seller is not bothered to offer me a proper VAT invoice, so I am unable to obtain it, could receipt + card number + bank statement be sufficient as evidence? The receipt does contain everything HRMC requires apart from an invoice number. Thanks again.

Thanks (0)
to johnbrown
11th Jul 2018 17:06

Afraid not - the limit for such an invoice is, as Les says, £250.

The seller has an obligation to issue a tax invoice on request. Tell him you'll complain to HMRC if he continues to refuse.

Having said that, if it shows the amount of VAT and a number, it may be that that number is actually the missing invoice number.

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to lionofludesch
11th Jul 2018 17:53

lionofludesch wrote:

it shows the amount of VAT and a number, it may be that that number is actually the missing invoice number.

TBH I’d claim it on that basis, I think it could be successfully argued that that was an invoice.

Thanks (0)
to atleastisoundknowledgable...
11th Jul 2018 18:01

I'm thinking that way myself. Though it's difficult to be sure without seeing the "invoice".

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to atleastisoundknowledgable...
11th Jul 2018 18:08

Thanks, agreed, it even has my name on it, if we think a classic till receipt, it won't have a customer's name, i.e. an argos receipt, a tesco receipt. My receipt literally has everything just not printed on an A4 paper lol

Thanks (0)
to johnbrown
11th Jul 2018 18:17

johnbrown wrote:

Thanks, agreed, it even has my name on it, if we think a classic till receipt, it won't have a customer's name, i.e. an argos receipt, a tesco receipt. My receipt literally has everything just not printed on an A4 paper lol

So what's your problem ?

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to lionofludesch
11th Jul 2018 22:12

The problem is this is what I think, I'd like to know if this is what others think too, thanks everyone to contribute an answer here, ;-)

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to johnbrown
12th Jul 2018 18:34

What would I do?
Would I ask HMRC to exercise their discretion?
Would I claim it on the basis that they should exercise their discretion?

I would claim the input tax, and make sure I had obtained as much evidence as I could, and cross-reference HMRC guidance on the point.
I would not contact HMRC to seek their view.

But I fully understand that others would take a more cautious view, and not claim without contacting HMRC first.

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to leshoward
12th Jul 2018 19:01

My question, Les, is what's missing from the one he has ?

So far, all the OP has come up with is it's not A4.

Thanks (0)
11th Jul 2018 18:40

This is a link to HMRC guidance on the point: https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit31200

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12th Jul 2018 10:49

ah the 'LargeComputer/tv/white good and consumable.... crowds', the Jl and the, 'pile them high Warehouses for Corporates' - this is the reason they drive SME business away . Their pdq slip and minor till thermal printout just does not work these days.

view the products there - buy elsewhere

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12th Jul 2018 16:37

Does the invoice rule also apply to expenses claims?If an employee bought something over £250 for company uses on their card, do we have to get employee to ask their supplier to issue an VAT invoice/receipt with company name on to enable us to claim the VAT?

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12th Jul 2018 16:38

Does the invoice rule also apply to expenses claims?If an employee bought something over £250 for company uses on their card, do we have to get employee to ask their supplier to issue an VAT invoice/receipt with company name on to enable us to claim the VAT?

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to Smalltalk
12th Jul 2018 18:21

Yes, if the value of the supply exceeds £250 a proper VAT invoice is required. You should contact the seller, and request one. If they fail to do so, then make a note of your call, and go for alternative evidence, as per my link above.

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