A VAT receipt shows the VAT charged on a sale and the supplier's VAT number. This guide explains what a valid VAT receipt must contain, the simplified receipt rules for smaller purchases, and why a card slip is usually not enough to reclaim VAT.
EU VAT Receipt
Add custom logo
Edit line items
Choose payment method
Add/remove elements
Customize business information
Choose font
What a VAT receipt is — and why an ordinary receipt isn't one
A VAT receipt is a document issued by a VAT-registered business that shows the VAT charged on a sale, along with the supplier's VAT registration number. It is proof of the transaction and of the tax paid within it — and that second part is the whole point.
Here is the distinction that catches out most people claiming expenses: a card machine slip is almost never a VAT receipt. It shows the amount you paid, but it typically does not show the supplier's VAT registration number or the VAT breakdown. Without a valid VAT receipt or invoice, there is no right to deduct input tax — the payment is proven, but the tax within it is not, and it cannot be reclaimed.
What a full VAT receipt must show
A valid VAT invoice or receipt is expected to carry a defined set of information:
The supplier's name, address, and VAT registration number.
A unique invoice number.
The date of supply (the tax point) and the invoice date where they differ.
The customer's name and address.
A clear description of the goods or services supplied.
The net amount, the VAT rate applied, the VAT amount, and the gross total.
Where several VAT rates apply on one document, each rate must be shown separately with its own VAT amount — a single blended figure is not sufficient.
The simplified VAT receipt: the £250 rule
Requiring a full invoice for a £6 coffee would be absurd, and the rules recognise that. For supplies of £250 or less including VAT, a simplified VAT receipt is acceptable for reclaiming input tax, and it needs far less:
The supplier's name, address, and VAT registration number.
The date of supply.
A description of the goods or services.
The VAT-inclusive total and the VAT rate charged.
Notably, a simplified receipt does not need the customer's name and address, and does not need the net and VAT amounts broken out separately — the gross total plus the rate is enough. This is the format of a typical till receipt from a VAT-registered shop, which is exactly why those small receipts are still reclaimable while a bare card slip is not.
Reading VAT codes on a till receipt
Supermarket and DIY receipts often mark each line with a letter or symbol rather than printing a VAT column. The key is usually printed at the foot of the receipt, and the codes distinguish items taxed at the standard rate from those that are zero-rated or reduced-rated.
This matters because not everything on one receipt carries the same VAT. Most food is zero-rated while household goods are standard-rated, so a single shop can contain both — and only the standard-rated portion carries reclaimable VAT. If you are claiming, the coded breakdown at the bottom of the receipt is the part your bookkeeper actually needs.
Keeping VAT records
VAT records must be kept for a minimum of six years — considerably longer than most people keep receipts, and long enough that thermal till receipts will have faded to blank if stored as paper. Digitising them is not merely convenient; for anything VAT-related it is close to essential.
If a supplier's VAT receipt is missing, the first step is always to ask the supplier to reissue it — VAT-registered businesses are obliged to provide one on request from a VAT-registered customer, and most can email a copy. Where you need a clean record of your own payment for your files, reconstructing it from your card statement documents a real transaction you made — but it does not create reclaimable VAT on its own, because only the supplier's VAT number and VAT breakdown can do that. For VAT recovery, get the supplier's document.
Frequently asked questions
Everything you need to know about the product and billing.
What is a VAT receipt?
A receipt issued by a VAT-registered business showing the VAT charged on the sale along with the supplier's VAT registration number. It proves both the payment and the tax within it, which is what makes VAT reclaimable.
Is a card machine receipt a VAT receipt?
Usually not. Card slips almost never show the supplier's VAT registration number or a VAT breakdown, so they generally cannot support an input-tax reclaim on their own.
What is a simplified VAT receipt?
For supplies of £250 or less including VAT, a shorter receipt is acceptable. It needs the supplier's name, address and VAT number, the date of supply, a description of what was bought, and the VAT-inclusive total with the rate charged.
Do I need a VAT receipt to claim expenses?
To reclaim the VAT, yes — without a valid VAT receipt or invoice there is no right to deduct input tax. A payment record alone proves you spent the money but not the tax you paid within it.
What do the VAT letter codes on a supermarket receipt mean?
They mark which lines carry standard-rate VAT and which are zero or reduced rate. The key is printed at the foot of the receipt, and only the standard-rated portion carries reclaimable VAT.
How long must VAT records be kept?
At least six years. Because thermal till receipts fade well within that period, keeping digital copies is the practical way to stay compliant.