- HMRC allows claims for input tax without a VAT invoice if alternative evidence is provided, especially in cases where invoices are missing, lost, or destroyed.
- If a VAT invoice is not available due to gifts or no consideration, normal invoicing with a specific tax certificate statement can be used as evidence.
- For sectors prone to fraud, businesses must ensure suppliers and supplies are genuine to claim input tax.
- Input tax cannot be claimed if VAT is charged by a non-authorised person; special arrangements apply in such cases.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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