VAT claimed on business mileage (electric cars)

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

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.

[External link removed - Admin]

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.

Hi, did you ever manage to get a satisfactory on this answer as links added above don't really seem to answer the question. I have same query, thanks.

The original link I posted seems to have been updated with content not relevant to the original question. Appears HMRC have withdrawn that original link, and also withdrawn their HMRC Business Brief 07/21 which first covered this topic, but it also looks like HMRC have updated their "Motoring Expenses" guidance, section 8 deals with EV's. https://www.gov.uk/guidance/vat-on-motoring-expenses-notice-70064#electricity-for-charging-electric-vehicles The right to reclaim input tax is always, and has always been, on the basis you hold a valid receipt/invoice. There is no special rule for EV charging, if the employee or business has purchased electricity to charge a vehicle, then it needs proof it has done so, that proof comes in the form of an invoice or receipt. For decades, users of petrol/diesel cars for business use have been required to ask for a receipt when buying petrol/diesel at a forecourt, charging an EV is no different, indeed, it should be much easier as EV charging points will issue digital receipts/digital invoices upon request within the app, therefore nothing has changed in regard holding proof of purchase. I use the public charging network and not had any issues obtaining receipts, albeit in digital format, employees can attach these to their expense claims. The Tesla app has a purchase history section (for those using the Tesla network), Osprey, GeniePoint and Instavolt all send an email receipt to the user right after charging has completed. So why are employees unable to obtain receipts? If employees are using a network that doesn't produce any proof of purchase, then instruct employees not to charge at those charging points. Some employers will not allow an employee to submit an expense for diesel/petrol without a receipt, no receipt = no refund, that usually focuses the mind of the employee to ensure they obtain the necessary documents that the employer needs to reclaim input tax.

many thanks Jay