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Copy of an invoice from a restaurant

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Hi 

 

We have an expense for a dinner at a restaurant on our corporate credit card. The amount is over a 1000 dolars, but the original invoice is lost. When I requested a copy from the business, I received a Journal history printout with the total amount of ordered items not matching to the amount on the credit card statement. This transaction occured a few months ago, so I am not sure how diffucult is it for them to produce a copy of the invoice. I understand that they should produce a tax invoice within 28 days from my request , but clearly restaurants do not have customer details or ABN when they give you a tax invoice, no matter whether it is < or > than $1000. 

Also,  reading GSTR 2013/1 p 17

 

'It must be clear from the document that it was intended to be a tax invoice or recipient created tax invoice.[12] This is an objective test that must be satisfied by reference to that document.'   

 

So, if the document says "invoice" instead of "tax invoice" and indicates that there is GST included - that is clear enough that the document is intended to be a tax invoice? but Journal history would not satisfy this requirement ?

 

I emailed the business saying that I need a proper document (or a copy of it) , what I received is insufficient, but have not heard back from them. Perhaps someone could let me know what is the best way to go about this situation.

Also, ATO's website talks about obligation to issue a valid document within 28 days, but I could not find how long do we have to request a tax invoice. There is no time limit?

 

Thank you  

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Hi @Gaechka,

 

Welcome to our Community!

 

We can provide general information here on our Community and it's not clear whether the restaurant is registered for GST or not. However, if they are registered for GST, the invoice should be called 'tax invoice'. If they're not registered for GST, their invoices shouldn't include the words 'tax invoice' and a normal invoice must be issued. You can find this information on our website.

 

Assuming the Restaurant is registered for GST, they must issue a tax invoice within 28 days of your request. The requirements of a receipt/invoice can be found on the Australian Competition & Consumer Commission (ACCC) website. Furthermore, if you've requested a tax invoice so you can claim the GST credit and they haven't supplied the tax invoice within 28 days, you can request our permission to use another document as a valid invoice. You can do so by emailing GSTmail@ato.gov.au or writing to us. You can find more information on our website.

 

If you're entitled to a GST credit or indirect tax refund, you need to claim it within four years. You can find information on the time limits to request a tax invoice and time limits on GST credits and refunds on our website.

 

If you need any further information regarding your satiation, you can email your question to GSTmail@ato.gov.au.

 

Thanks, JodieH.

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Most helpful response

ATO Certified Response

Community Support

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Hi @Gaechka,

 

Welcome to our Community!

 

We can provide general information here on our Community and it's not clear whether the restaurant is registered for GST or not. However, if they are registered for GST, the invoice should be called 'tax invoice'. If they're not registered for GST, their invoices shouldn't include the words 'tax invoice' and a normal invoice must be issued. You can find this information on our website.

 

Assuming the Restaurant is registered for GST, they must issue a tax invoice within 28 days of your request. The requirements of a receipt/invoice can be found on the Australian Competition & Consumer Commission (ACCC) website. Furthermore, if you've requested a tax invoice so you can claim the GST credit and they haven't supplied the tax invoice within 28 days, you can request our permission to use another document as a valid invoice. You can do so by emailing GSTmail@ato.gov.au or writing to us. You can find more information on our website.

 

If you're entitled to a GST credit or indirect tax refund, you need to claim it within four years. You can find information on the time limits to request a tax invoice and time limits on GST credits and refunds on our website.

 

If you need any further information regarding your satiation, you can email your question to GSTmail@ato.gov.au.

 

Thanks, JodieH.