VAT receipts, what do HMRC require?

HMRC have rules regarding what constitues proof of expenditure including VAT that you can reclaim.  The proof required for purchases over £250 are more strict than those for purchases under £250.
For purchases above £250 the VAT invoice must show:

• an invoice number which is unique and follows on from the number of the previous invoice
• the seller’s name or trading name, and address
• the seller’s VAT registration number
• the invoice date
• the tax point (this is the point at which VAT is applied which may not be the same date the invoice was created)
• the customer’s name or trading name, and address
• a description of the items or services being supplied.

For purchases under £250 the invoice must show:

• the seller’s name and address
• the seller’s VAT registration number
• the time of supply (tax point)
• a description of the goods or services

In case of a VAT enquiry/inspection if you have reclaimed VAT on items where you don’t have a VAT invoice could land you in trouble later on.

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