Hi

I am just doing a clients books for the first time and come across something which I need a bit of help on.

They have an invoice for phone & broadband, so vatable supply, and the invoice states that it includes VAT at the appropriate rate but at the top it states this is not a tax invoice.

Can I claim the VAT back

Thanks

Mark

Hi Mark

The follow is the HMRC directive on what constitutes a VAT invoice,

Extract from VAT700 Guide (page 82)

You cannot use an invoice which is marked pro-forma or THIS IS NOT A TAX INVOICE as evidence for reclaiming input tax (see paragraph 17.3).

It may be necessary to ask for a VAT invoice

Bill

Thanks Bill

I didn't think that you could but you know when you have that nagging doubt, well that was me earlier.

Regards

Mark

Hi Mark

Quite often broadband companies (Zen comes to mind) send a proforma invoice at the beginning of the month which includes VAT but is not a VAT invoice, then, when the DD goes through they send a "proper" VAT invoice.  See if your client's company operates this way.  It may come through on an email and s/he may not have printed it out thinking the proforma is OK.

Sheila