VAT Invoice Basics

[benben5555]

This is probably a simple question, but what are the basic elements that a invoice MUST have on it to be eligible? Looking at various invoices received they seem to vary significantly. The following spring to mind but which ones are required?

 

My name

The site address

Supplier VAT number

VAT amount (shown separately) 

 

Thanks

 

 

[nod]

Vat number 

Your name 

home or site address 

 

[Bozza]

HMRC accepted normal till receipts from me, even a few from Aldi etc (for fitted lights & bits and pieces if I recall).  I had a real mish mash of original invoices, downloaded ones, online order printouts and shop receipts.  I presented them all neatly with a covering letter with explanations.  I know what they say as guidance,  but seemed flexible -  at least with my application.

[jack]

10 hours ago, Bozza said:

HMRC accepted normal till receipts from me, even a few from Aldi etc (for fitted lights & bits and pieces if I recall).  I had a real mish mash of original invoices, downloaded ones, online order printouts and shop receipts.  I presented them all neatly with a covering letter with explanations.  I know what they say as guidance,  but seemed flexible -  at least with my application.

 

Exactly the same experience for me.

 

We had a couple of receipts in the name of people working on site accepted (the trade price that they passed on to us was way cheaper than we could get it even taking into account VAT reclaim).

 

I even had one receipt in some random person's name accepted. It was from a builder's merchant. Ours was a cash purchase. We assume that they accidentally used the previous customer's details when putting our order through the system, and we didn't notice until years later when we went to claim.

All was accepted first time without question. I do think that being meticulous with your notes helps. We used the covering letter to explain every slight inconsistency or oddity, and that seemed to work.

 

I suspect it might depend who you get. I definitely get the impression that HMRC's behaviour in this area can be quite variable. 

[ToughButterCup]

25 minutes ago, jack said:

...

I suspect it might depend who you get. I definitely get the impression that HMRC's behaviour in this area can be quite variable. 

 

@jack : too kind, too diplomatic. 

In my case, an HMRC official write us a letter asking why we had submitted our application late. He (it was one of those) asked that question despite the guidance on the form stating that the form must be submitted 3 months after the date of the communication telling you (us) that our property had been added to the Register.

 

That's not the date on which the property was added to the list - its the date of the letter telling us it had been added to the list. There was a five month gap between the two dates. (December to April the following year)

 

That error on the part of the official caused a 6 month delay. How do I know that?

I was asked to re-apply - so I submitted the same documentation again.

 

4 Months later I was told that the application had been validated (not decided, validated)

A couple of months later we were paid. 6 months delay over all.

 

And all because an HMRC official couldn't read and follow the guidance on the HMRC application form

 

Quote

... quite variable ...

 

Change variable  for stupid and I'd agree with you Jack.