Funny isn't it that folks who have probably never prepared a VAT return in their lives, consider that using the VAT legislation to save VAT is fraud!!! I prepare on average 10 each month, although I haven't dealt with a VAT Registration for several years.

What should be borne in mind is that invoices in support of claims for refund of VAT must be a proper VAT invoice which at the very least:
1 is addressed to the business
2 shows the VAT registration number of the supplier
3 shows the tax point of the supply (date)

However, a number of HMRC folks carrying out inspections have said that a VAT invoice is not "normally" required in support of VAT claimed on expenditure under £25.

A purchase order is not a VAT invoice and will be rejected by HMRC, and likewise be careful of documentation for internet purchases, which although state an amount of VAT, do not show any VAT number of the supplier and will therefore be rejected by HMRC - always asuming that they choose to carry out an inspection, and that the inspector is awake!!!

Another area that HMRC likes to home in on is supplies to customers outside the EC!!!