Another VAT question

Sep 22, 2008 2 Replies

Does the presence of a VAT registration number on a receipt mean that VAT has been charged? I.e. can I reclaim VAT on (in this particular case) car parking if the car parking ticket has the VAT registration number of the car parking company on it?



I think it conforms to the rules in that it's a small amount (less than £100), it has the amount, the date and a VAT number. However there is no indication of the VAT rate applicable and no indication that the charge includes VAT. It *doesn't* have "this is not a VAT receipt" written on it though.



Any opinions/comments?


No.

Yes - in this particular case,

I would consider it sufficient that a car-parking company is VAT registered, and you have the above details.

As you rightly say, the lack of further detail for such low-value items is an HMRC / EU choice. IIRC, VAT700 cites car-parking as an example of this.

HTH

The VAT rules say that transactions under £250 still have to show the VAT rate on modified invoices but I have yet to see this.

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