Just because there is no VAT breakdown on the receipt or invoice does not mean you cannot claim it back.
The receipt or invoice must have the suppliers VAT number on it (They are breaking the law if they do not)
But if there is no VAT breakdown, ensure you claim the VAT back at the right rate. At the end of this article
I show you how to easily calculate the VAT on any invoice without a VAT breakdown.

Items you may forget to claim VAT back on.
(or you don't keep the receipt for)

Newspapers 13.5%
Magazines 13.5%
Diesel 21%
Toll Bridges 21%
Private Car parks 21%
Lease payments 21%
Vat at point of Entry 21% & 13.5%

Items you cannot claim VAT back on.
(They may show VAT is being charged, but you are not allowed to claim it back)

Petrol
Car lease payments (Van leases are allowed)
Food/Lunches
Hotel Accomodation
Duty on imports
VAT on UK purchases (usually includes VAT at 17.5%)


Items mistakenly taken as having VAT on them.

Insurance 0%
County Council Rates 0%
Rent 0% (sometimes is 21% which is claimable)

Why is this so important?

When you get a VAT audit, the tax inspector will examine the VAT you have claimed. If you claimed things you should not have, they may charge you interest and they will demand back from you, there and then, any VAT you should not have claimed.

IMPORTANT: In order to claim VAT back you must have an invoice

HOW TO CALCULATE THE VAT ON AN INVOICE

Where VAT is 21%
Total of Invoice ÷ 1.21 = Net Value
VAT amount = Total of Invoice - Net Value

Where VAT is 13.5%
Total of Invoice ÷ 1.135 = Net Value
VAT amount = Total of Invoice - Net Value

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(c) Nilsson Denver Ltd 2007