Vat invoice in director's name

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.

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.