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JGM
JGM, Solicitor
Category: Law
Satisfied Customers: 10098
Experience:  30 years as a practising solicitor.
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INVOICES (VAT) what Law/Regs obliges a supplier to provide?

Customer Question

My accountant says I need Invoices for all the products and services I have bought or I cannot include such expenses in my trading accounts, for tax purposes etc. Also, I am told that VAT is charged on Broadband and Telephone services.

However, SKY BROADBAND are simply refusing to provide me with VAT Invoices for me to use in my accounts (They will provide "statements" that do not include their legal name, address, VAT number etc).

I could put up with this when I had just 1 small account with them (I am a landlord), but the number of accounts I have with them is now 10 and is set to grow larger as I take on ever more houses.

Can you tell me if there are any laws or regulations that state a service provider like SKY BROADBAND must provide customers with Full VAT Invoices.

Please can you quote the regulations or laws etc, tell me where I can find them (links to web pages?) and suggest how I might approach SKY to get them to fulfil their legal obligations without me needing to engage in a David and Goliath battle against this Goliathan.

I trade as a Sole Trader, but intend to incorporate (LTD) the business soon.

Thanks, Andrew

Submitted: 1 year ago.
Category: Law
Expert:  Ash replied 1 year ago.
Hello my name is ***** ***** I will help you with this.
Are you registered with SKY as a business or consumer please?
Customer: replied 1 year ago.

Consumer

Customer: replied 1 year ago.

Each of my houses are domestic

Expert:  Ash replied 1 year ago.
Ok. In that case as a consumer SKY wont give you a VAT receipt. This is because as a consumer you can't claim the VAT back. If you want to do that then you must register with them as a business. You can ask for a paper sky VAT bill and they should send you one of those.
The VAT number for sky is:(###) ###-####67 - please see: https://payments.sky.com/ishop/364/TermsAndConditions.aspx
So ask for a paper bill,that should be ok. Otherwise you will need to register with them as a business.
Can I clarify anything for you about this today please?
Alex
Customer: replied 1 year ago.

I have asked Sky for a VAT Invoice and they have refused to provide one.

They will not allow me to register as a business.

Sky say they do not provide Broadband for business purposes. They know I am a landlord and they are happy that I have many accounts, one each for each of my houses used for domestic purposes.

With Virgin Media broadband, I have a "bulk" account designed for landlords who provide it with the places they rent out, but they also have failed to provide me with a VAT Invoice so far. I am still asking for one and they are looking into it, but I need to know what my legal right for a VAT invoice is.

The VAT inspector told me that I must get Invoices with the VAT etc number printed on them. I am not allowed to find out the VAT number and add it myself. The invoice must show the breakdown of cost & VAT calculated by the supplier

I need an Invoice (VAT or not VAT) for the purposes of my accounts and Tax Returns etc

I will need VAT invoices for my business when I register for VAT (I am close to the turnover point at which I must register for VAT). And once I register for VAT I will be allowed to claim for expenses (eg: broadband) going back 1 year according to my accountant

My accountant tells me I must get (VAT) Invoices. He does not know what the legal basis for this obligation is. He has asked me to ask a solicitor.

If I must get (VAT) invoices, must there also not be the equivalent and opposite legal obligation to provide (VAT) Invoices.

Please tell me what the legal basis for the obligation is that I must get such invoices

And then what the legal basis is for the obligation to provide them

This so I may provide this information to Sky & Virgin

Expert:  Ash replied 1 year ago.
If they charge vat they must provide a vat invoice.
Alex
Customer: replied 1 year ago.

If you do not want to answer my question, can you cancel my question and refund me the money

Thanks

Andrew

Expert:  JGM replied 1 year ago.
Thank you for your question. I will help you with this as my colleague has opted out.
The regulations you are looking for are the Value Added a Tax Regulations 1995.
You can google for the regulation online or go to www.legislation.gov.uk/uksi/1995/2518/contents/made
You should read Part III VAT INVOICES AND OTHER INVOICING REQUIREMENTS
There is an obligation on a VAT registered supplier to supply a VAT invoice to someone who is registered for VAT. As you are not currently registered for VAT the obligation doesn't exist. If you do register for VAT and the contract for supply is between the supplier and the VAT registered entitly, they will have to provide you with a VAT invoice to comply with the regulations.
For small supplies there are further rules which simplify the procedure but the obligation to provide a VAT invoice remains.
Please leave a positive response so that I am credited for my time.
Customer: replied 1 year ago.

OK so I only have a right to an invoice if I am VAT registered now.

I believe my business needs to achieve a minimum turnover before they want me to register, but once I have registered I will be able to claim VAT for any products or services I have bought that I am bringing into the business, even if I bought them before (Last time I registered a few years ago, the VAT inspector increased my initial claim when he told me I could include invoices for photocopiers, computers etc I had bought when I had been a student the year before, but now was going to use in the business)

However, do I have a right to a "plain vanilla" invoice in other circumstances. eg:

Do I have a right to an invoice as a private person?

Do I have a right to an invoice as a non-VAT registered business?

What constitutes an Invoice that I can use for Tax Return, Company Accounts etc purposes

Where is the law, regulation etc that states this

Thank you very much for your help

Andrew

Expert:  JGM replied 1 year ago.
The law is the Regulations that I gave you a link for.
Where a REGISTERED PERSON makes a TAXABLE SUPPLY to a TAXABLE PERSON, he shall provide a VAT invoice.
Those are the circumstances in which you can insist on a VAT invoice.
I think that as regards ***** ***** for services supplied prior to registration you will have to rely on the goodwill of the supplier as there is no obligation on them to provide a VAT invoice retrospectively.
You can of course voluntarily register. You don't have to achieve the minimum turnover.
Customer: replied 1 year ago.

Thanks, but

1) What is the law that states a VAT Registered person must provide a VAT invoice? I will need to cite this.

2) Does a non-registered person have the right to an Invoice and what law states this?

Thanks

Andrew

Expert:  JGM replied 1 year ago.
1. As discussed above the law is in the Value Added Tax Regulations 1995.
2. The VAT regulations say that a registered person making a taxable supply to a taxable person is entitled to a VAT invoice. If th service is VATable and you are a taxable person you can ask for a VAT invoice.

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