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Posted Fri, 10 Nov 2023 10:08:57 GMT by
I list UK holiday cottage accommodation on Expedia. Expedia retain 15% of what the guest pays for a holiday as commission (i.e. Expedia send us the guest's payment having deducted their "compensation" at source). Expedia refuse to provide a receipt / invoice for this commission and seem unable to tell me if it includes VAT or not (it depends which customer service person you speak to). Does anyone know (a) if it does include VAT that we can reclaim and (b) is it acceptable for Expedia to refuse to provide a receipt for what they deduct? There must be many thousands of businesses in the UK who deal with Expedia.
Posted Mon, 13 Nov 2023 10:53:27 GMT by HMRC Admin 8 Response
Hi,
If the agent are in the UK and charging you commission on their services then we would expect this to attract VAT at the 20% rate.
However the agent is the only one whon can confirm this for you.
If they are charging you VAT then legally they are required to provide you with a full VAT invoice so that you can use this as evidence to reclaim the VAT as input tax. Please see the guidance below:
VAT invoices
Thank you.

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