yes but only where there is a VAT breakdown on the receipt.
kind regards,
Shaun.
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
I hate to sound thick but do you mean ONLY if it's itemised out Net, VAT, Gross on the receipt or invoice?...
I was under the impression that that didn't matter and that it I can be claimed because the self employed person doesn't receive 'flat rate expenses'. The company works their system by re-imbursing the person for their 'out laid' costs upon production of receipts.
Unless there is some form of dispensation in place only where VAT is shown can it be reclaimed.... Then again, your receipts do have the VAT number on them and they are small amounts....
For small purchases which I am sure that this comes under simplified VAT receipts would be acceptable but such must show the total amount inclusive of VAT and where different VAT rates are applicable the VAT rate used against each item on the receipt.
Hang on a sec, let me see if I can find this written down somewhere by those nice HMRC people....
I'm back, Here we go :
Simplified VAT invoices
If you make retail sales and you make a sale of goods or services for £250 or less including VAT, then when a customer asks for a VAT invoice, you can issue a simplified VAT invoice that only needs to show:
the seller's name and address
the seller's VAT registration number
the time of supply (tax point)
a description of the goods or services
Also, if the supply includes items at different VAT rates then for each different VAT rate, your simplified VAT invoice must also show:
the total price including VAT
the VAT rate applicable to the item
If you accept credit cards, then you can create a less detailed invoice by adapting the sales voucher you give the cardholder when you make the sale. It must show the information described in the six bullets above
So it looks as though your receipts should be ok even without a breakdown provided that everything on the receipt is at the same VAT rate.
If questioned by an inspector about any lack of breakdown the above quote came from here :
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
