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Posted 6 days ago by pirateman
Hi, We have a number of mobile phones on a personal contract with O2 (which works out cheaper) and have been asking O2 for almost 2 years now for them to produce VAT receipts / invoices for the contract so that we can reclaim a proportion of the bills as a valid business expense, and reclaim the VAT. O2 is unquestionably a VAT registered business who is charging us VAT. Can we claim the VAT back without the full VAT invoice but with a regular receipt, in the meantime? Thanks
Posted 3 days ago by HMRC Admin 19 Response
Hi,
To claim input tax you will need an invoice showing a VAT charge. Please refer to notice 700 sections 10.4.1 and 19.5.1 here: 
Introduction to input tax
Further Guidance on HMRC discretion can be found here:
VIT31200 - How to treat input tax: alternative evidence for claiming input tax
Thank you.

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