UK VAT Receipts: What a Valid VAT Receipt Must Show

Short answer

To reclaim VAT in the UK you generally need a valid VAT invoice. For purchases of £250 or less including VAT, a retailer can give a less detailed invoice showing their name, address and VAT number, the time of supply, a description, the total including VAT and the VAT rate. Keep VAT records for at least 6 years; a complete scan can replace the paper.

Key takeaways

A less detailed VAT invoice is allowed when the supply is £250 or less including VAT and has no exempt items.^[2]
VAT records must generally be kept for at least 6 years.^[3]
If a scanned invoice is complete, you do not need to keep the paper original, unless it's needed for another purpose.^[3]
Under Making Tax Digital for VAT, moving data between software by CSV import/export counts as a digital link; copy-and-paste does not.^[5]

What a full VAT invoice must show

HMRC's VAT guide and record-keeping notice list the details a full VAT invoice must carry.^[1]^[3] In practice, when you are checking a supplier's invoice before you reclaim VAT on it, look for:

Full VAT invoice vs less detailed VAT invoice (HMRC, checked 10 Nov 2026)
Detail	Full VAT invoice	Less detailed (≤ £250 incl. VAT)
Unique, sequential invoice number	Yes	No
Supplier's name, address and VAT registration number	Yes	Yes^[2]
Time of supply (tax point), and date of issue if different	Yes	Time of supply^[2]
Customer's name and address	Yes	No
Description of the goods or services	Yes	Yes^[2]
Per item: quantity, VAT rate, amount excluding VAT	Yes	No
Total VAT charged	Yes	No — VAT can be worked out from the gross
Total including VAT, and the VAT rate	Yes	Yes, for each rate^[2]

Less detailed invoices cannot include exempt supplies. Northern Ireland has an extra condition for supplies to EU customers.^[2]

Less detailed VAT invoice: A simplified VAT invoice a retailer may issue when the supply is £250 or less including VAT. It shows the retailer's name, address and VAT number, the time of supply, a description, the total including VAT, and the gross amount and VAT rate for each rate charged.

Is a till receipt a VAT receipt?

Often, yes — provided it carries the details of a less detailed VAT invoice and the purchase is £250 or less. Most supermarket, fuel and builders' merchant till receipts in the UK show the VAT number and the rates. A card-machine slip on its own usually does not; it proves payment, not what you bought or the VAT charged.

Check for the VAT number at the top or bottom. No VAT number usually means no VAT to reclaim.
Over £250? Ask for a full VAT invoice with your business name on it.
Mixed rates (for example standard-rated and zero-rated items in one basket) need the amount per rate.
Fuel and meals have their own rules about what is reclaimable; your accountant will apply them, but you still need the receipt.

How long to keep VAT records — and whether scans count

HMRC's record-keeping notice says that, generally, you must keep all business records for VAT purposes for at least 6 years.^[3] Self-employed people also have an income-tax rule: keep records for at least 5 years after the 31 January submission deadline of the relevant tax year.^[4] Keep whichever is longer.

On scans, the notice draws a useful line. If you scan an invoice and the scan is complete, you do not need the original unless it is required for another purpose. But if you only type the data into software, you must keep the paper, because typed data is not a copy of the invoice.^[3] Some documents, such as import VAT certificates (C79), must be kept in their original form.

Making Tax Digital for VAT and receipt apps

VAT-registered businesses must keep certain records digitally in functional compatible software and send VAT returns from it.^[3] Data moving between pieces of software must travel by a digital link. HMRC lists importing and exporting CSV files as a valid way to link software; copying and pasting, or retyping, is not.^[5]^[6]

A receipt app is not, by itself, MTD software — NexaLink Scanner does not file VAT returns. Its job is the evidence and the line-by-line data. A CSV export from NexaLink, imported into your MTD-compatible accounting software, keeps the chain digital. See receipts for Making Tax Digital for the step-by-step.

Keeping UK VAT receipts with NexaLink Scanner

Capture the receipt when you get it; the phone reads merchant, date, total and VAT.
Check the VAT amount. If the app is unsure, it flags the value — confirm it against the paper.
Pick the category (and on Pro, the project or client).
Each quarter, filter by the VAT period and export CSV, with VAT in its own column. Pro adds a PDF expense report and tax reports.
Import the CSV into your accounting software — for UK users that is often FreeAgent, Xero or Sage. Direct connections are not live yet; Xero comes first.

Key facts about NexaLink Scanner

What it is: NexaLink Scanner is a private receipt and expense organiser for iOS and Android, built for freelancers, sole traders, contractors and small businesses. It is not accounting software and does not file tax returns.
How it reads receipts: text is read on the phone (on-device OCR) and capture works offline. Merchant, date, total and tax are filled in; any value it is unsure of is flagged, and a low-confidence total cannot be saved until you confirm it.
Where data lives: receipts are stored on your phone and do not sync to the web. Data leaves only when you export it.
Free plan: 50 receipts, on-device reading, search, 5 default categories and CSV export. CSV export is free on every plan, always.
Pro: $4.99 a month or $39.99 a year — unlimited receipts, custom categories, projects and tags, a PDF expense report in the app, tax and multi-currency reports. Image ZIP export and Xero / QuickBooks import files are coming soon.
Accounting connections (none live yet): Xero — First · V1.1 · QuickBooks Online — Next · V1.2 · FreeAgent — Planned · Sage Accounting — Planned · Zoho Books — Planned · TallyPrime — Import file first. CSV export works with any accounting tool today. Status as of 2026-11-10; see accounting integrations.

Frequently asked questions

What is the £250 rule for VAT receipts?

Retailers can issue a less detailed VAT invoice when the supply is £250 or less including VAT and contains no exempt supplies.^[2] Above that, ask for a full VAT invoice.

Can I reclaim VAT without a receipt?

Generally you need a valid VAT invoice to reclaim input tax. HMRC sets out limited exceptions in its VAT guide; don't rely on them without checking with an accountant.^[1]

How long do I need to keep VAT receipts?

Generally at least 6 years for VAT records.^[3]

Does HMRC accept photos or scans of receipts?

For VAT, a complete scan of an invoice means you do not need the original unless another purpose requires it.^[3] Make sure every detail is legible.

Is NexaLink Scanner MTD-compatible software?

No. It captures and organises receipts and exports CSV. You file VAT returns from MTD-compatible accounting software; importing NexaLink's CSV counts as a digital link.^[5]

Is a card payment slip a VAT receipt?

Usually not on its own: it shows payment, not the supplier's VAT number, description and VAT rate. Keep the itemised receipt.

How long do I have to claim VAT on a purchase?

HMRC's VAT guide sets a 4-year time limit for claiming input tax deductions.^[1]

Sources

GOV.UK — VAT guide (VAT Notice 700) — checked on 2026-11-10
HMRC manual VATREC16042 — Less detailed VAT invoices — checked on 2026-11-10
GOV.UK — Record keeping for VAT (VAT Notice 700/21) — checked on 2026-11-10
GOV.UK — Business records if you're self-employed: how long to keep your records — checked on 2026-11-10
GOV.UK — Charge, reclaim and record VAT: keeping VAT records — checked on 2026-11-10
GOV.UK — VAT Notice 700/22: Making Tax Digital for VAT — checked on 2026-11-10

UK VAT receipts: what you need to reclaim VAT