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Thank you for your comments, the problem we have with your suggestion is that if we invoice the sender for £55 including the VAT, then give £9.17 of that to the VAT man, then we are only left with £45.83, which would then not be enough to pay the delivery agent her £49.50... unless she happened to be VAT registered and 20% of that could be reclaimed by us.
The main issue here is that most delivery agents and customers will most likely not be registered for VAT to either claim back or charge us... this is why our preference is to only invoice for the service we actually supply, at the end of the day we do not supply the actual delivery services, the agents do.
My understanding of VAT is that it should be charged when and only if there is a supply of goods or services.