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V3.415 Evidence that VAT has been incurred

Regulations made under VATA 1994, s 24(6)(a) provide that a person must hold specified documents or other information at the time of claiming deduction of input tax if the claim is made in respect of¹:

1. Ìý

   •ÌýÌýÌýÌý a supply from another taxable person

2. Ìý

   •ÌýÌýÌýÌý a reverse charge on services received from abroad

3. Ìý

   •ÌýÌýÌýÌý an importation of goods from a third country

4. Ìý

   •ÌýÌýÌýÌý an acquisition of goods from another EU member state; or

5. Ìý

   •ÌýÌýÌýÌý goods which have been removed from warehouse

With effect from 1 April 2009, the regulations make it explicit that a person may not, save as HMRC otherwise allow or direct, make a claim for tax until he holds the required evidence². In Senatex³, the appellant had deducted input tax in respect of commission statements issued by its commercial agents and invoices issued by an advertising designer. The German tax authorities disallowed the deductions on the ground that