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Posted Wed, 15 Nov 2023 13:54:00 GMT by
I have an invoice from Amazon for some goods bought for a company. Unfortunately the invoice is not in the company name, it's in the name of the director. The business is builder/decorator and the invoices are for some building materials and also earphones. Amazon obviously won't amend the name on the invoice. Can we claim vat?
Posted Fri, 17 Nov 2023 07:33:03 GMT by HMRC Admin 25 Response
Hi agnieszka123,
You can only claim the VAT as input tax if you have a valid VAT invoice in the name of the business.
Please see the guidamce here:
10. Introduction to input tax
16. VAT invoices
Thank you. 

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