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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



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By zebaa
18th Feb 2012 16:39


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.

Thanks (1)
By Buzz101
to bernard michael
18th Feb 2012 18:26

Invoice clearly said
seller name apple store
Vat no and address invoice no but Hmrc said
Not vaild invoice dosn't say customer name and address when I ask apple about full customer details over £250 Uk law (Hmrc)
Same Hmrc officer dealing 01/2012
He allow me in 8/2010 apple invoice
Low not been change

Thanks (0)
18th Feb 2012 18:24

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.

Thanks (2)
By Buzz101
to kiwilondon99
18th Feb 2012 18:51

Apple invoice
Sorry sir I m not talking about online store
Apple retail store they not give me full vat invoice even I ask all mangers
I bought few thousand iPhones 16gb
One of Hmrc officer paid me input tax 07/2010
New Hmrc officer said shop invoice not vaild to reclaim now in 01/ 2012
Same officer came back who already paid me input tax 07/2010 he change mine apple shop inclvoicE Not vaild I don't understand
Vat consultant already cost me £1800
Please advise me

Thanks (0)
18th Feb 2012 18:47

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.


Thanks (1)
By Locutus
18th Feb 2012 22:32

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.

Thanks (1)
By Buzz101
to Alex_T
18th Feb 2012 22:40

Blue tshirt u mean apple store they don't care about uk law or Hmrc law
They don't know nothing about wht must show
Over £250 invoice

Thanks (0)
18th Feb 2012 23:25

Business speak like this

reminds me of Obelix & Co

Best economics text book ever

Thanks (3)
19th Feb 2012 03:36

Leg-pull me thinks

OK - clear answer followed by...

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19th Feb 2012 10:57

the Campaign for Useful Any Answers Question Titles ...

... has been notified !

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By beanz
20th Feb 2012 10:49

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

Thanks (0)
22nd Feb 2012 23:22

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.



Thanks (0)
23rd Feb 2012 01:06

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

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By DMGbus
23rd Feb 2012 09:01

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.

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