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Posted Wed, 26 Jul 2023 12:13:42 GMT by Jenny Shield
A VAT registered pizza shop charges its customers a seperate fee for delivery of takeaway food however this amount is paid straight to the drivers (i.e. the pizza shop owner never sees this money). Should the VAT liability of the delivery charge be based on the liability of the goods supplied (hot takeaway food - Standard rated) or should no VAT be charged on the delivery fee on the basis that the drivers are not VAT registered (do not meet the threshold)?
Posted Thu, 27 Jul 2023 09:17:56 GMT by Jenny Shield
Have posted this thread on the agent forum with further detail - VAT on takeaway food delivery
Posted Thu, 27 Jul 2023 13:02:05 GMT by HMRC Admin 8 Response
Hi,
Please see the guidance below,sections 22 and 23:
Supplies made by or through agents
As there are three parties involved it will ultimately depend on the arrangement between your company and the driver as to who is making the supply to the end customer
Thankyou.

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