Does buying from Amazon count as one invoice?

[Tommy]

Hi all,

Have recently moved into a new home and setting up my dedicated office.

I am buying a NAS drive, a monitor, an office chair, a desk and a few other bits. It does total above £2000 so I was intending on reclaiming the VAT (I am on the FRS).

Question is, is it still interpreted as 1 invoice when buying through Amazon, whom have many different sellers?

Thanks for any help provided.

[kingcook]

Hi all,

Have recently moved into a new home and setting up my dedicated office.

I am buying a NAS drive, a monitor, an office chair, a desk and a few other bits. It does total above £2000 so I was intending on reclaiming the VAT (I am on the FRS).

Question is, is it still interpreted as 1 invoice when buying through Amazon, whom have many different sellers?

Thanks for any help provided.

Let me google that for you

[SueEllen]

Search on google for "amazon invoice" if this link doesn't work.

[kingcook]

To expand on that a little...

HM Revenue & Customs: Flat Rate Scheme for VAT

See: Claiming back VAT on capital assets

It must be a single purchase of capital goods with a VAT-inclusive price of £2,000 or more. That doesn't mean you are restricted to claiming back the VAT on a single item - for example, you could buy a pizza oven, fridge and dishwasher, as long as you buy them at the same time from the same supplier and the price is more than £2,000 including VAT.

So open to interpretation. Who is the supplier? Amazon? Or the multiple sellers?

The latter, IMO.

[Tommy]

Thanks guys.

I did think it was a bit of a grey area, best call HMRC to check myself.

[SueEllen]

So open to interpretation. Who is the supplier? Amazon? Or the multiple sellers?

The latter, IMO.

And according to the information from Amazon UK, Kingcook, you would be completely right.

Tommy to be honest if you want to furnish a complete office then someone like Staples or one of those office catalogue retailers are the best to use as they provide you with that one invoice. Even though they would be slightly more expensive you would have saved on the VAT.

Alternatively you could have planned it in advance and ensured you deregistered from the flat rate scheme from the last VAT quarter and stayed off it for a year or so. That's why new contractors are advised by some accountants on here not to register for the flat rate scheme until they have done all their set up.

[Tommy]

So you would imagine if Amazon were the seller themselves, ie they held the stock of the seperate items and sold it to me, that should be compliant? So not buying through a third party

[SueEllen]

So you would imagine if Amazon were the seller themselves, ie they held the stock of the seperate items and sold it to me, that should be compliant? So not buying through a third party

Have you read clicked on the link and read the page, or googled like suggested?

[Tommy]

Have you read clicked on the link and read the page, or googled like suggested?

Indeed I have. I am just asking for clarity and your esteemed opinion as I am prone to making errors on things like this.

[SueEllen]

Indeed I have. I am just asking for clarity and your esteemed opinion as I am prone to making errors on things like this.

You need to be more confident in your ability to understand things.

BTW have you also run it by your accountant? They may say something else as there were disgreements before on here whether a mixture of items on one invoice for one purpose would count. You don't want him/her to refuse to do your books.