Accounts Payable and VAT

[Kingdomkerry]

Hi there
To what extent do you put receipts/non A4 sized invoices into the books (i.e dr. expense cr. creditors) before doing the bank rec jnls (dr creditors cr bank). Is it for all receipts/invoices with a Vat number that you can claim Vat back?
I have left out receipts for food and beverages and postage stamps as they are not subject to vat. I will just process them through the bank (i.e. dr postage/food and beverages cr. bank)?

Also where items are paid for through a debit card but a receipt/invoice is not given and therefore you do not have a VAT number, is it possible to claim back the VAT?
The example here is for pre-paid top up of mobile phone credit.

 

[dublin66]

In order to reclaim Vat there is a about 12 things you need on an invoice. This include the need the invoice being made to the vat registered person, vat number of vendor.

This is what is looked for in practice during a vat audit or if you are asked to support a vat reclaim with invoices.