VAT

Hi Is there any case when an associated company does not charge VAT on Selling something to other Associated company?

Hi,

The only exceptions where VAT would not be charged is if there were internal charges within the same legal entity or if there was was charges between companies within the same VAT group.

Please see below:

VATSC02140 - Basic principles and underlying law: Transactions which fail to be supplies and supplies disregarded for VAT purposes

Group and divisional registration (VAT Notice 700/2): 5. Group registration — accounting for VAT

Thank you.