To deduct VAT, a correct VAT invoice is required with certain fields completed correctly, such as date, invoice number, customer and supplier details, description of goods or services, payment date, VAT rate, net, VAT value, and total. However, for Travel and Entertainment expenses, employees may not be aware of the rules or have receipts with enough space for all the required fields. Some countries allow for Simplified VAT Invoices to be used for deduction, with varying rules and thresholds. Customer name and address are not always required, but supplier fields such as VAT % and ID may vary by country.
Source Richard Haye
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