Reclaiming VAT on high street retailer receipts

Hi everybody. My business is VAT registered. I have a couple of receipts from high street stores, one for various kitchen items (cutlery, placemats, lamp, etc) & one for garden products (chippings & membrane). All goods are for use solely in the business. Both receipts show the retailers' VAT registration numbers & details of the items purchased, but no analysis of the VAT amount or rate charged. Can I reclaim the VAT on these receipts at an assumed rate of 20% on the net amount, or do I have to get an actual VAT receipt which is, as I have no doubt you're aware, not always easy. Thanks!

Hi,

In order to treat VAT as input tax your business will require VAT invoices as evidence. Normally these would be full VAT invoices, although for retailer's VAT invoices below a value of £250, you can use the invoices described as per section 16.6.2 of the guidance below:

VAT invoices

Thank you.