Query Regarding VAT Invoices for Business Expenses - Employer Requesting Re-Issued Invoices

Hello HMRC Forum, I hope this message finds you well. The reason I’m reaching out today is that my employer is exploring whether it’s possible for some invoices to be re-issued under the company name and address for items I purchased from Amazon that were needed for business purposes. Unfortunately, when I made these purchases using my personal account, I wasn’t aware that my company would require the invoices to reflect the business name and address in order to claim back the VAT. To clarify, these items were purchased solely for business use to enable me to perform my job effectively and were not for private or personal reasons. I reached out to Amazon to request alterations to the invoices, but they informed me that this cannot be done as the purchases were not made through an Amazon Business account. Additionally, as I am not VAT registered, they stated I cannot make this request. From my understanding, there may be exceptions that would allow my employer to submit these VAT invoices under my name as an employee, provided that the business is covering the full cost of the supplies. While I’m aware that invoice details could technically be edited using tools like Acrobat, I am unsure of the legalities surrounding this and want to ensure compliance with VAT regulations. I’ve also been informed by another forum that since these VAT receipts have not yet been submitted in a return, the invoices might still be considered “editable.” However, I want to confirm the correct and legal process for my employer to claim the VAT in this situation without any issues. Any guidance on how we should proceed would be super helpful and I myself would be super grateful! All the best!

You could just put an expense claim form to your employer, employer will the reimburse you the full cost of the purchases made and the employer has effectively bought the goods from you and the employer can then reclaim the VAT....but the employee/you must be reimbursed. You can't change the details on the invoice because you legally bought the goods from Amazon, you are asking Amazon to put someone elses name on that invoice, why would they do that? You do not want to get into the habit of editing legal documents, because that would be dishonest wouldn't it?

Hi,
In order to recover VAT on purchases as input tax then the business must be on possession of VAT invoice made out to the business.
Invoices made out to employees can be used as input tax but only where they relate to subsistence expenses.
Please see the link below:
VAT guide (VAT Notice 700)
Thank you.