What an afternoon! I sent what I thought was a simple request to Apple Support to try and get a VAT receipt for my recent iPad apps for Keynote, Pages and Numbers. It was a general request for a VAT receipt for recent purchases. Having read this article http://www.thisismoney.co.uk/work/small-business/article.html?in_article_id=500346&in_page_id=10 I thought it would be fairly straightforward as Apple must have changed their position on VAT receipts.
How mistaken I was, my very pleasant support represeantative at Apple kindly informed me that the contract of sale is to an end user not a business and therefore they did not have to give me a VAT receipt. They gave me the following link and just stood behind that.
http://www.apple.com/legal/itunes/uk/terms.html#SALE
I was at first told:
“… since iTunes is based in the US, we are not required to provide customers with VAT receipts. This is included in the Terms of Sale, which you agreed to when you setup iTunes.”
This is factually incorrect, iTunes actually operates from:
iTunes SARL, 8 rue Heinrich Heine, L-1720 Luxembourg, Company Reg No: B 101 120, VAT No: LU 20165772
The dialog then took a different tone once I pointed out their mistake. They re-enforced that sales are only to consumers. They were however prepared to provide VAT receipts for apps purchased. A breakthrough!
“Although I cannot provide the VAT receipts for all of your purchases, I will gladly do so for Apps. Here is the UK Terms of sale for you to look over”
So, being clear of the facts from today’s approach of Apple. You seem only able to get VAT receipts for apps. I am yet to get an explanation for other products sold over iTunes, however it does at least allow me to reclaim VAT for the recent iPad apps that I use on my business owned iPad. I can’t help but think that this is just the first of many such complaints of Apple as the iPad will be used by businesses.
It seems the irrefutable piece of evidence was that iTunes is actually VAT registered. Also, that Apple are legally obliged to produce VAT receipts on request. Why they don’t just issue VAT receipts as a matter of course I don’t know. I’d love someone from Apple to explain that to me.
- silence -
