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
"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?
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.
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.
My answers
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, ;-)
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 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 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 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.