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Posted Mon, 06 Nov 2023 15:35:02 GMT by
Hi, Please could you give us some guidance on how we can claim VAT on mileage claimed by employees for electric cars. At minute, for petrol and diesel cars we can claim 20% vat on the fuel rate if the employee provides a fuel receipt. 19p (advisory fuel rate for 2lt diesel) x 100 (miles) x 1/6 (VAT inclusive) so £3.16 of VAT can be reclaimed but you must have fuel receipts as proof of purchase from the employee. For electric cars, employees are unable to get fuel vat receipts as they drive electric cars. Can a business still claim VAT on this and what does the employee need to provide for us to do so? Kind Regards, Vanessa
Posted Tue, 07 Nov 2023 08:20:46 GMT by Jay Cooke
https://www.gov.uk/government/publications/revenue-and-customs-brief-7-2021-vat-liability-of-charging-of-electric-vehicles/revenue-and-customs-brief-7-2021-vat-liability-of-charging-of-electric-vehicles Why are EV drivers unable to obtain a receipt? When I charge my car at a public charger, I can get a receipt. Different charger networks have different rules. It should be much easier than it currently is but I guess the EV network is still in the developing stage.....try getting a VAT receipt from Amazon, just as painful but an email order confirmation is not a VAT invoice, you have to go into your order and request a VAT invoice, etc.

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Posted Wed, 08 Nov 2023 09:11:28 GMT by HMRC Admin 21 Response
Hi Nessa_26
Hi, Please see the the guidance below which explains the mileage allowance for electric cars:
Advisory fuel rates
Please see the reqirements for VAT invoices in relation to claiming VAT as input tax.
Is there a reson why the employees can't obtain a VAT invoice if they are paying for a car charge?
Thank you.

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