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Posted Wed, 03 Jan 2024 08:52:40 GMT by
Good morning, I own a small car repair business. I am not VAT registered as I’m under the turnover threshold. I recently repaired a vehicle for a VAT registered business, and invoiced a total of £985, comprising of £270 for labour, and £715 for the part, which they paid in full. However, they are now requesting to have the VAT invoice from my supplier to use for their accounts. My question is, am I obliged to give them the VAT invoice from my supplier? Also, could they lawfully claim back the VAT on my supplier invoice bearing in mind that it’s made out to my company and not theirs? Many thanks.
Posted Wed, 10 Jan 2024 15:15:02 GMT by HMRC Admin 20 Response
Hi Mechanic
You are not obliged to provide them your suppliers invoice as this is a supply to your business, not theirs.
The company could not legally recover this VAT as their input tax as it is not their supply.
If you were VAT registered then you would have the entitelement to recover the VAT, not your customer.
Thank you.

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