Restaurant Food Receipts - Less than 250 GBP

Dear All, We are contacting you on behalf of a VAT-registered taxpayer in the UK. Occasionally, their employees travel and incur meal expenses, or they may have lunch at the office. Since the company reimburses these expenses to its employees, we understand that the company is entitled to reclaim the input VAT on these expenses, as they are fully business-related. However, sometimes hotel or restaurant invoices (less than £250) are not issued in the name of the UK entity or employee. We understand that the company name is not required for invoices under £250. Our question is: If an invoice is less than £250 and does not contain the entity or employee name, should we claim input VAT for these types of receipts? Thank you in advance for your help. Best regards, Keshav

Hi,

You can see the guidance here:

Input tax effect on subsistence, staff entertainment and domestic accommodation expenses

For these types of transactions a VAT invoice in the name of the business or employee is not necessary,

Thank you.