*Great Britain*

    Providers of goods or services are required to offer VAT invoices only when the value of the goods or services subject to VAT is more than 25.00 British Pounds. Some merchants whose annual turnover is less than a specified amount are not VAT registered, do not collect the VAT and, therefore do not issue VAT invoices.

    Every invoice submitted for reclaim of tax must be an original. It also must include the supplier’s name, address and VAT registration number. Documents labeled "duplicate," "copy" or the like are not acceptable for reclaiming your tax

    Usually, the car rental company invoice does not include the VAT registration number. If you are persistent, the rental company will supply an invoice with that number, but, because of their computer programs, such invoices invariably are labeled and are thus not usable!

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