I have a VAT registered Ltd Co client. He has a van on contract hire in the company name. He has just had to pay for some bodyshop type repairs and new tyres for the van. Repairs have been paid for using the company debit card but the invoices have been addressed to the director at his home address. Whilst it is a company debit card the name on the card is his - hence his name is on the invoice. Can I use these invoices to reclaim the VAT on the basis that it is a company expense on a company van paid through the company account or do I have to ask the director to get the invoices re-addressed?
I might be wrong but I would assume that the invoice should be addressed to the same address as the one registered with HMRC. Personally I'd ask if he could get the invoice readdressed to the business.
Try for re-address but if you cant get one, I would risk it for a biscuit. If its clear that the invoice is related to the car held as a business asset, and is in the Director's name, you could probably argue it IF anyone ever looked. Make a note on the invoice to show you have chased a re-address
Thanks both. I'll try to get it re-addressed but put through the VAT claim anyway. Looking at the invoice there really is no doubt that it refers to the van. Registration and engine numbers quoted on the invoice. Surely a reasonable VAT inspector wouldn't have a problem with it (are there any reasonable VAT inspectors?)
