VAT on payments to Mystery Shoppers

I am a self employed Mystery Shopper working for a number of companies. Some automatically pay me 20% VAT on my "earnings" for each assignment which I include in my VAT return. The others I cannot convince they need to pay me this 20% VAT and claim it back on their return. Is there any documentation anywhere about Mystery Shopping companies having to pay VAT on payments to Mystery Shoppers I could send them.

Hi,

There is no specific guidance on the supplies of mystery shoppers. However, if you are VAT registered and are supplying a service to a customner then VAT would need to be accounted for. You can see guidance here:

Charge, reclaim and record VAT

If your customers are refusing to pay you then it would be a legal dispute between yourself and these companies.

Thank you.