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Posted Wed, 06 Nov 2024 21:46:20 GMT by MichelleB
I work on TV Productions and we normally pay VAT on actor's fees if the actor is VAT registered. On this occasion the actor's agent has requested documentation is in their name FSO the actor and are charging VAT on the fee. We are currently questioning this under the assumption that we would only pay VAT to the agent on behalf of their client, if their client is VAT registered, but the agent is adding VAT under the agencies VAT number stating that the documents are in the company name and so charging VAT under their company. Any advice would be welcomed here?
Posted Fri, 08 Nov 2024 10:58:02 GMT by HMRC Admin 21 Response
Hi,
I would contact the agent to ask them if the agent is acting as an undisclosed agent.
This allows them to raise the invoice in their own name and charge VAT on their supply if the agent is VAT registered.
Please see the guidance below:
23. Invoicing arrangement for supplies made by or through agents.
Thank you.

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