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Receipt showing VAT but missing VAT#

  • 18-09-2017 4:20pm
    #1
    MOTM
    Registered Users, Registered Users 2 Posts: 412 ✭✭


    Hi,

    I got a receipt for car diesel and need to account for the VAT. However, although the receipt shows the VAT amount and percentage etc, it doesn't show the VAT number.

    Can you someone please advise if a company is obliged to provide a VAT number if they're showing VAT amount on a receipt?
    Is there a clear guidance document on receipt requirements?

    Many thanks in advance.


Comments

  • #2
    L.Jenkins
    Moderators, Computer Games Moderators, Technology & Internet Moderators Posts: 19,242 Mod ✭✭✭✭L.Jenkins


    From my one experience as a trainee, yes, see if you can source a receipt with a vat #. I think Revenue will be sticklers about it. I could be wrong, but it wouldn't hurt to be safe than sorry.


  • #3
    Loughc
    Moderators, Business & Finance Moderators, Recreation & Hobbies Moderators Posts: 25,368 Mod ✭✭✭✭Loughc


    L.Jenkins wrote: »
    but it wouldn't hurt to be safe than sorry.

    This. It's always best to err on the side of caution when it comes to revenue. 9/10 times Revenue prob wouldn't check, but in the event there's a Revenue or VAT Audit you would absolutely need it.


  • #4
    exaisle
    Registered Users, Registered Users 2 Posts: 2,675 ✭✭✭exaisle


    Loughc wrote: »
    This. It's always best to err on the side of caution when it comes to revenue. 9/10 times Revenue prob wouldn't check, but in the event there's a Revenue or VAT Audit you would absolutely need it.

    You can't reclaim VAT on car diesel. It has to be for a commercial vehicle.

    Assuming it's for a commercial vehicle, if it's just a receipt, you can't use it to claim the VAT anyhow. It needs to be detailed enough to show the goods purchased too. Quite often, service station will just give you a receipt, rather than a "VAT receipt".

    If you paid in cash, technically, you'll need something from the service station with your name on it. Otherwise, who's to say that you didn't find the "receipt" on the ground and just pick it up?

    If you paid by card, chances are that the card details will be on it, proving that you paid for the goods.

    The question of a VAT number on it is probably quite minor. Revenue could disallow the claim on a technicality, but in my experience they'll only do that if you p1ss them off or if you a big bundle of diesel receipts which are inconsistent with your business use. You can always find out the VAT number of the garage if you're bothered anyhow, and write it on the document.


  • #5
    Loughc
    Moderators, Business & Finance Moderators, Recreation & Hobbies Moderators Posts: 25,368 Mod ✭✭✭✭Loughc


    exaisle wrote: »
    You can't reclaim VAT on car diesel. It has to be for a commercial vehicle.

    Assuming it's for a commercial vehicle, if it's just a receipt, you can't use it to claim the VAT anyhow. It needs to be detailed enough to show the goods purchased too. Quite often, service station will just give you a receipt, rather than a "VAT receipt".

    If you paid in cash, technically, you'll need something from the service station with your name on it. Otherwise, who's to say that you didn't find the "receipt" on the ground and just pick it up?

    If you paid by card, chances are that the card details will be on it, proving that you paid for the goods.

    The question of a VAT number on it is probably quite minor. Revenue could disallow the claim on a technicality, but in my experience they'll only do that if you p1ss them off or if you a big bundle of diesel receipts which are inconsistent with your business use. You can always find out the VAT number of the garage if you're bothered anyhow, and write it on the document.

    I'm assuming it's a commercial vehicle and most garages offer VAT receipts than opposed to normal receipts.


  • #6
    L.Jenkins
    Moderators, Computer Games Moderators, Technology & Internet Moderators Posts: 19,242 Mod ✭✭✭✭L.Jenkins


    exaisle wrote: »
    You can't reclaim VAT on car diesel. It has to be for a commercial vehicle....

    If it's personal vehicle, used for business purposes, I'm sure the OP can claim a percentage of the VAT depending on how often the vehicle is actually used for work.


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  • #7
    exaisle
    Registered Users, Registered Users 2 Posts: 2,675 ✭✭✭exaisle


    L.Jenkins wrote: »
    If it's personal vehicle, used for business purposes, I'm sure the OP can claim a percentage of the VAT depending on how often the vehicle is actually used for work.

    No, he can't. VAT on diesel can only be claimed if it's used in a commercial vehicle. I use my car (a diesel) for business use but cannot claim the VAT back on the diesel I use.

    You may be confusing claiming part of the cost of running the vehicle for business use against income tax?


  • #8
    barneystinson
    Registered Users, Registered Users 2 Posts: 4,685 ✭✭✭barneystinson


    exaisle wrote: »
    No, he can't. VAT on diesel can only be claimed if it's used in a commercial vehicle. I use my car (a diesel) for business use but cannot claim the VAT back on the diesel I use?

    Have you a source or authority for this?


  • #9
    MOTM
    Registered Users, Registered Users 2 Posts: 412 ✭✭MOTM


    Its a personal vehicle used both for my business (for which I'm VAT registered) and for my own personal use. I'm tracking the mileage used for business and non business as advised by my accountant.

    I eventually got the VAT number of the garage from where I purchased the diesel. I'll be checking with my accountant re: being allowed to reclaim VAT or not on the business proportion of the car's use.

    Thanks everyone for the input.


  • #10
    EamonOSullivan
    Registered Users, Registered Users 2 Posts: 101 ✭✭EamonOSullivan


    MOTM wrote: »
    Hi,

    I got a receipt for car diesel and need to account for the VAT. However, although the receipt shows the VAT amount and percentage etc, it doesn't show the VAT number.

    Can you someone please advise if a company is obliged to provide a VAT number if they're showing VAT amount on a receipt?
    Is there a clear guidance document on receipt requirements?

    Many thanks in advance.

    Heres a cut and paste from Revenue's own guidance on what should be on a VAT invoice:

    1. the date of issue


    · 2. a unique sequential number

    · 3. the supplier’s full name, address and registration number

    · 4. the customer's full name and address

    · 5. in the case of a reverse charge, the customer’s VAT number and a notation that a ‘reverse charge applies’. (This does not apply to construction services subject to Relevant Contracts Tax)

    · in the case of a intra-community supply of goods, the customer’s VAT number and a notation that this is an ‘intra-Community supply of goods’

    · 6. the quantity and nature of the goods supplied

    · 7. the extent and nature of the services rendered

    · 8. the VAT exclusive unit price

    · 9. the payment received net of VAT

    · 10. the discounts or price reductions

    · 11. the breakdown by the rate of VAT

    · 12. the total VAT payable in respect of the supply

    · 13. the date on which the goods or services were supplied

    · 14. in the case of early payment prior to the completion of the supply, the date on which the payment on account was made, if that date differs from the date of issue of the invoice

    · 15. in the case where a tax representative is liable to pay the VAT in another Member State, the full

    · name and address and the Member State's VAT number of that representative must be shown.


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