No VAT registered...showing VAT in quote, NOT in invoice

southcoastrgi

roblos71 wrote: »

I have just received the invoice for the above job and there is no mention of VAT anywhere in the invoice

Post # 1 ........

nikki1520

Can't resist my tuppence ha'penny worth.

The supply of labour and the boiler is probably not zero rated, as it is not specified in schedule 8 of the VAT Act 1994. should the boiler have been fitted to a qualifying work, it may fall to be zero rated ( new build) or reduced rated for a qualifying conversion.

I think the words " outside the scope of VAT" apply here. The trader is not registered for VAT ( whether or not he should be is another issue) and so he can neither charge or recover VAT. what he is entitled to do is pass on the VAT he has incurred in procuring supplies for the job, add his own mark up and bill for that amount. however, as he is not registered, he has correctly not referred to VAT on his invoice