Receipt missing VAT number? How to fix?

[tracycat]

So I have the joy of a VAT inspection coming up (ie. compliance.)

I'm happy with my record of receipts, or at least I was until I discovered a number of restaurant receipts (comprising of legitimate business expenses) minus a VAT number printed on them. This is despite the restaurant being VAT registered, and of course these are expenses I claimed input VAT from.

I know technically that without a VAT number on the receipt that a claim cannot be made, however I want to set it right.

1) Is it possible to request a re-issue of the receipt with VAT from the seller? (Presumably at their discretion?)

2) Or can i ask the seller to write down their VAT number on the receipt? (Would it written down by the seller be sufficient during an inspection?)

3) If neither is possible or likely, how would you suggest presenting this error to an inspector?

For what it's worth, these were bought on the company card and are supported by our bank records.
You guys are the best on this forum and I've learned a lot from you all, and would appreciate your suggestions in this case.

 

[Scalloway]

1) is up to the seller but is worth asking them

2) I would say it is ok but I am not a VAT inspector

3) I would let them find out for themselves

 

[forsteri]

I believe it is mandatory for a business to provide a full VAT invoice if requested by another VAT registered business. I can't post the link here but regulation is on the legislation gov uk site not the HMRC site:
The Value Added Tax Regulations 1995, No. 2518, PART III, Regulation 13

But there are special exemptions for retailers, which I'm not familiar with, that might cover restaurants too.

I believe HMRC won't worry if the purchase invoice is from a major well know company and it's obvoius to all that that company is not pretending to be VAT registered.

The reason the HMRC VAT site states you must have a VAT number on the purchase invoice is to prevent people making mistakes in their claims because it gives you the opportunity to check the legitimacy of the company that issues it really is legally VAT registered.

The key is to be absolutely certain the company is VAT registered (the onus is on you) and that the correct amount is claimed.

I'm no expert, just a sole-trader that's been VAT registered for 26 years.

 

[lesvatadvice]

The reference to Regulation 13 is important. When you buy from a retailer (e.g: restaurant), as long as the total is less than £250, a less detailed VAT invoice is adequate, but it does need a VAT number (Notice 700, para 16.6).
In the absence of an eligible invoice, HMRC have the power to accept alternative evidence, such as credit card statement, etc. I would ask them to exercise this power in your favour, especially if the restaurant cannot/will not provide an invoice.