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Vat invoice in director's name

AgnieszkaOAgnieszkaO Registered Posts: 1
Hi there
Can anyone can advise is it allowed to claim vat from invoice in directors name? Or is have to be in company name?


  • amurrayamurray Feels At Home Registered, MAAT, AATQB Posts: 304
    Hi There,

    I was always told it needs to be in the company name. If the goods/services have been supplied to the company then there is no reason the supplier would be unable to change this.

    However if the goods/services have been supplied to a director - I'd treat this as an expense to the directors loan account, as essentially its for them. This would then sit as a liability on their account.
    Completed AAT in March 2020
    Currently Studying: CIMA 'Operational Level'
  • MarieNoelleMarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,432
    Is the supply to the director or to the company?
  • Caspar1Caspar1 FMAAT, AAT Licensed Accountant Posts: 17
    When this happens with my clients, I contact them, and ask them to ask the supplier to re-do the invoice in the correct Company name, or they can't claim the VAT back. They usually comply as don't want to miss reclaiming the VAT. The paperwork is then straight.
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