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VAT on subsistence

Just want to clarify this

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As bookkeeper for a couple  of SME business i try and restrict the directors thirst for paying for as much as possible on the compnay debit card and reject the obvious non business expenses. Id just like to clarify something though around coffee shops and other small item receipts.

If its an employee using company debit card in a coffee shop in between/ during his meetings this is ok to claim VAT and as small amounts doesnt need full VAT receipt?

The directors might eat lunch out when away on busines and mislay the recipt - is this OK to reclaim the VAT back?

Ireland coffee shop receipts - No VAT can be reclaimed?


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By WhichTyler
06th Aug 2018 14:46

Staff Welfare: can claim back VAT
Entertaining: can't claim back VAT
Ireland: maybe but only via this process, not on UK VAT return

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By lionofludesch
06th Aug 2018 15:02

Yeah - the underlying principle is that you can't claim any foreign VAT back from the UK tax authorities because they don't have it. Some foreign government has got it.

It wasn't Leo Varadkar's place, was it ? The Taoiseap ?

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By Les Howard
06th Aug 2018 16:39

You don't need a full VAT invoice, but you do need a till receipt from the coffee shop. HMRC Notice 700, chapters 16 & 17 explain what information must be shown on the till roll, for it to be valid for input tax recovery.

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