Receipts and VAT codes

Hi, I am just looking for some clarity on receipts and the corresponding VAT treatment. When we do not have a VAT receipt (simplified or full) but we do have an order confirmation say or a card receipt, we obviously cannot claim any VAT, but should we put the spend down as zero rated expenses to include in the U.K. VAT return or out of scope since there is no VAT receipt at all. Also in the case of the receipt being lost, so there is no documentation for the spend at all - should that be zero rated or out of scope.

Hi.
If you incur expenses and you don't have the VAT invoice to be able to reclaim as input tax then they would still need to be reflected on box 7 of the VAT return as a purchase.
I would confirm the correct accounting codes with the software provider.
Thank you.

Your Box 7 should reflect the value of your purchases, whether you can reclaim VAT or not. As HMRC have posted, if you have a bank payment in your bank account or an order confirmation or credit card receipt but no VAT invoice, you still record the value (gross) in Box 7 and no VAT to reclaim in Box 4 (so you could see it as a zero rated if that is easier). Come year end, in theory your Box 7 purchases should roughly match your expenditure as per your year end accounts/P&L and if there is a big difference then it might indicate coding errors elsewhere in your accounts, likewise, Box 6 should reflect the sales made by the business (regardless of VAT status) and so your Income in the year end accounts should roughly match your 4 VAT return quarters Box 6 (not always as your year end might be different to your VAT return quarters but point is a year end reconciliation between VAT return and your finalised accounts can help ensure accuracy and spot potential errors in your return or your accounts.