The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The VAT regulations and relevant EU legislation make it clear that the right to deduct input tax is normally dependent on the possession of the original invoice, or any document which the member state may deem to be an invoice. Member states also have the right to determine the criteria for considering whether a document can be treated as an invoice from a VAT perspective.
An overview of the documentation required by HMRC is provided below.
If the supplier is VAT registered in the UK and charges VAT on the invoice, the business customer must hold one of the following documents before they can recover any VAT incurred:
If the customer receives an invoice which is missing the following information, it can still be used to support an input tax claim:
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