Using Alternative Evidence to Determine B2B

Hi, We are a company that supplies digital services, and some of our customers are small businesses falling below the UK's VAT registration threshold. These small businesses have requested that we treat them as B2B, even though they cannot provide a valid VAT ID. According to this page (HMRC guidance on VAT rules for digital services: https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers#businessorconsumer), HMRC states that, under such circumstances, a business like ours can accept alternative evidence to determine whether a customer is in business. Our questions are: 1. What types of documentation are acceptable as alternative evidence? 2. How long are we required to keep records of the alternative evidence in case of HMRC audits? Thank you.

Hi,
If your customer is unable to provide a VAT number you can accept alternative evidence. This includes certificates from fiscal authorities or other commercial documents indicating the nature of the customer’s activities in their home country.
All VAT records must be kept for 6 years, this would include the record of the alternative evidence. 
Thank you

Hi, Thank you for the quick response. Specifically for our UK customers, what kind of certificates from fiscal authorities or other commercial documents are acceptable as alternative evidence?

Hi dreamteam9999,
We do not list the types of alternative evidence you are able to use as these will differ from country to country.
However, the equivalent of a certificate from Companies House would be a good example of the type of thing that could be used. 
Thank you.