VAT invoices in members' names (unincorporated association) & VAT reclaim

[ANDREW88]

In the case of an unincorporated association, how does VAT reclaim work from invoices that are addressed to members of the association?

The invoices are all for things that the association requires to function. Would it be appropriate to have the member to whom the invoice is addressed sign a separate form to state that they have actually incurred this 'business expenditure'?

Would appreciate some advice on this. Thanks.

 

[lesvatadvice]

The key test is that the expense is incurred for the use of the association. The individual member will presumably be reimbursed for the cost. If this were to include a statement that he/she has incurred the cost solely on behalf of the association, then input tax is allowable.

 

[ANDREW88]

Correct, the individual member is indeed reimbursed. So even if the invoice is addressed to them rather than to the association 'title', it is acceptable to reclaim the VAT mentioned thereon from HMRC? Thanks for reply.