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Posted Wed, 20 Oct 2021 11:23:24 GMT by richard bunning
Suddenly since December 2020, EE stopped providing VAT invoices/receipts, just plain bills, on their account download page. Up until then the bill provided all the break down, their VAT number etc, but they stopped doing it without any warning. I called them and asked for proper VAT bills, but they refused to do so. I read them the content of the relevant law: https://www.legislation.gov.uk/uksi/1995/2518/regulation/13/made Obligation to provide a VAT invoice 13. — (1) Save as otherwise provided in these Regulations, where a registered person— (a)makes a taxable supply in the United Kingdom to a taxable person, or (b)makes a supply of goods or services other than an exempt supply to a person in another member State, or (c)receives a payment on account in respect of a supply he has made or intends to make from a person in another member State, he shall provide such persons as are mentioned above with a VAT invoice. which take to mean that any "UK taxpayer" must do so, but they still refused. This is the only utility we deal with which does not routinely provide VAT receipts. Instead they offered to move me to a business account, at a considerable additional cost for zero benefit. I pointed out that as EE and our tiny farm are both VAT registered, that placed an additional legal requirement on EE to provide VAT invoices, but they still declined. It seems to me that EE are trying to force people who do not have a business account to move to one, but they are breaking the law by their actions. In my view this is an open and shut case of breaking the law - how can I help HMRC to prosecute them? Any suggestions about where to go in HMRC to make a formal allegation gratefully received.
Posted Wed, 20 Oct 2021 16:36:29 GMT by HMRC Admin 9
Hi,

As you state correctly there is a legal requirement to issue a VAT invoice by a VAT registered supplier to a VAT registered customer. The guidance states :

'A VAT invoice is a document containing certain information about what you’re supplying. Paragraph 16.3 sets out the information you need to show. Your customers need VAT invoices as evidence for reclaiming, as input tax, the VAT you have charged them.'

You do not, therefore, have to issue VAT invoices for zero-rated supplies.

You do not need to issue VAT invoices for supplies to customers who are not VAT registered. In practice, this will probably mean issuing a VAT invoice to any customers who ask for one, as you will usually have no way of telling whether they’re VAT registered or not. You do not have to check that a customer is VAT registered before issuing a VAT invoice.

If the suppliers are refusing to meet their invoicing obligations then I would recommend you reminding them again what their obligations are. These obligations are described here:

VAT invoices

However this would be a third party issue between you and the supplier and HMRC would not get involved in this type of situation. Again I would speak to the supplier and advise them that you have spoken to HMRC who are in agreement about their invoicing obligation. Beyond this however, we would have to say that it is an issue between you and the supplier and you may seek a legal route if that is required.

Thank you. 

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