iTunes VAT receipts

If you’re a VAT registered business using the iPad and/or iPhone and are purchasing applications for business use or as part of your application development research, you’ll probably want a VAT receipt from Apple and will have noticed that all the receipts provided clearly state that ‘… this is _not_ a VAT receipt…”

In which case, you may be interested in the following article that describes how Jeremy Richards was able to obtain VAT receipts.

[Update 09/09/2010 – 10:00]

Received 2 VAT invoices this morning – out of a backlog of 8, along with an email stating:

Greetings from iTunes Store Customer Support. I understand that you wish to have a VAT invoices for your purchases. I can certainly see your concern. My name is Srinivas and I will do my best to provide you an appropriate information.

I would like to inform you that, the iTunes Store sells only to customers as end-users for personal, noncommercial use in their respective countries of residence. For more information, you can review the iTunes Store Terms and Conditions:

http://www.apple.com/legal/itunes/ww

Thank you for being an iTunes Store customer. Apple appreciates your business and understanding in this regard.

Regards,

Srinivas

iTunes Store Customer Support

I have replied using Jeremy’s erudite response template …

Dear Srinivas

Many thanks for your reply. Whilst I understand that your terms state that the applications are for personal use I would like to draw your attention to the Apple website that refers to business applications on many occasions. Just look at all these applications on offer. This part is on the iPhone tab 'With iPhone, you get secure corporate network connectivity, access to thousands of business apps, and tool for developing your own company apps.' Are you really telling me that you are selling people apps that they are not allowed to use?

It is irrelevant whether I wish to use my purchase for personal of business benefit. I am a VAT registered individual and I am requesting a VAT invoice. By UK law you have to supply me with one. Please see the [tax office website] for confirmation.

I note that you have already sent me VAT invoices for transaction IDs:

<Invoices Received>

I am currently missing VAT invoices for:

<Invoices Missing>

I look forward to receiving them, etc…

There’s also a similar experience posted here.

[Update 09/09/2010 – 16:00]

All missing VAT receipts received…