What is a valid VAT Receipt or Invoice?

In order for you to claim back VAT upon your Vat returns there are certain requirements and information that HMRC need in order to confirm whether the record is valid or not for the payment.

What needs to be included in the record

1. Transactions over £250

Here we need to see on the record:

• Name of Supplier

• Date

• VAT number

• Total Amount

• VAT Amount

2. Trasanctions under £250

Here we need to see on the record:

• Name of Supplier

• Date

• VAT number

• Total Amount

Not all types of record are considered valid by HMRC. The following is a list of records HMRC will not accept:

• Delivery Notes

• Proforma Invoices

Records may be paper or electronic images. If electronic images are held they must be legible and a complete copy of the original.