Which box on VAT return?

The output tax due because of the scale charge should be included in Box 1 of the VAT return, Form VAT 1.

The cost of road fuel should be included with the other business expenses which are declared on the return.

VAT receipt

It is necessary to obtain and retain a VAT receipt for fuel purchases. A credit card voucher is not good enough (Gough Moseley Partnership [1992] BVC 1,401).

A retailer may issue a credit card receipt which serves as a less-detailed VAT invoice. The normal conditions for a less-detailed VAT invoice must be satisfied.

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