NHS and VAT

agrinnall

Surely if you are VAT registered you have to charge VAT on all products and services you supply, regardless of the status of the purchaser?

nikki1520

agrinnall wrote: »

Surely if you are VAT registered you have to charge VAT on all products and services you supply, regardless of the status of the purchaser?

Unless the products are zero rated.
Unless the products and srvices fall under reduced rate / place of supply of services/exempt schedules
Unless the services are being used in the construction of a new build / qualifying adaptation to a building

The list goes on.

VAT is a simple tax, so I'm told!

anniecave

agrinnall wrote: »

Surely if you are VAT registered you have to charge VAT on all products and services you supply, regardless of the status of the purchaser?

In addition to the products themselves and their use making a difference to whether VAT is or isn't charged (as in nikki1520's example), the location of the buyer and the buyers registration is also a factor.

Specifically if you are VAT registered and are supplying goods/services to VAT registered customers in other EU countries, then you wouldn't charge VAT (but both you and the buyer have to make the right entries on the relevant VAT returns!).