vat restaurants

Hi, I have a question regarding vat. I do expenses for the directors of the business I work for and in the receipts provided for restaurants the vat is not broken down. Can I calculate it myself if the vat registration number is shown on the receipt? the amount is lower than £250.

Hi ,
 

A VAT invoice is required as evidence to reclaim the VAT as input tax. If the value of the goods/services is below £250 then a simplified invoice is acceptable for input tax recovery. Please see the details required on a simplified invoice: VAT guide (VAT Notice 700)   . Thank you .