I can't see anything on the HMRC website about this. Can we claim back VAT on this as there is no proof that calls made are actually for business purposes.
I had previously thought that the answer to this was no but I've just been looking into it, and it appears that yes you can. Phonecards themselves are standard rated. As long as the business paid for the top up, not an employee, then VAT is reclaimable, I assume the only addendum to this is whether the shop you bought it from is VAT registered. If you are buying direct from say 02 (other mobile phone providers are available) then they should be able to provide you with a VAT receipt.
With regards to evidence of calls made, if it's a work phone that's being topped up then they should mainly be business anyway.
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Jenny
Responses are my opinion based on the information provided. All information should be thoroughly checked before being relied on.
Yes, it appears you can, but the the European Court says you can't without evidence that the calls were business. Just 'cos' the firm paid for it doesn't evidence that. European Court has also ruled against the UK allowing input VAT without proper evidence, so this is unsafe too.
