Legal requirement to issue a receipt?

sahmummy

I bought a 3 month subscription to an online babysitter finder agency. I didn't read the small print in full, and they have since charged me each 3 months (twice), without me realising. Neither time have they issued receipts. I don't recall if they issued a receipt the first time.

If I had have received notice of the charge, or a receipt, I would have cancelled. I have now cancelled (latest charge 11 july, seen on my bank statement). i asked for a refund as i didn't know i was continuing to be billed - they refused, citing the small print (literally, it's tiny print). Were they legally required to issue me an invoice or receipt to take payment? TIA

neilmcl

If they're not VAT registered then they're under no legal obligation to issue a receipt/invoice.

browneyedbazzi

No they don't have to issue a receipt/invoice. This sort of thing is why it's important to read the small print when you're signing up to things and also make sure you check your bank statements regularly.

sahmummy

D'oh. Very annoying. I let them off the hook for not giving me a £20 cashback through a cashback site when I signed up (even though they showed no reason why they weren't honoring it); now I really wish I'd taken more notice (and been getting more than 4 hours sleep a night back then)...

williham

neilmcl wrote: »

If they're not VAT registered then they're under no legal obligation to issue a receipt/invoice.

No company is under any obligation to issue a receipt

browneyedbazzi

williham wrote: »

No company is under any obligation to issue a receipt

Not quite right. If you are VAT registered and supply goods/services to someone who is also VAT registered then you must issue a VAT invoice.

Slowhand

browneyedbazzi wrote: »

Not quite right. If you are VAT registered and supply goods/services to someone who is also VAT registered then you must issue a VAT invoice.

If requested?

williham

browneyedbazzi wrote: »

Not quite right. If you are VAT registered and supply goods/services to someone who is also VAT registered then you must issue a VAT invoice.

that doesn't apply here as they are a consumer not a business.

From hmrc's website:
If you are a retailer, you do not need to issue a VAT invoice or receipt unless your customer asks for one.

browneyedbazzi

Slowhand wrote: »

If requested?

Nope, just whenever you (as a VAT registered entity) supply goods/services to someone else who is VAT registered.

In practice the purchaser often does ask for the VAT receipt/invoice (that's how the supplier finds out that the customer is VAT registered) but the onus is on the supplier to issue it. There's nothing that says you only have to issue them when requested or putting an onus on the purchaser to ask/inform the supplier of their VAT registered status.

browneyedbazzi

williham wrote: »

that doesn't apply here as they are a consumer not a business.

From hmrc's website:
If you are a retailer, you do not need to issue a VAT invoice or receipt unless your customer asks for one.

I know, but you made a blanket statement that no company is required to issue receipts (implying ever, not just in OP's circumstance) and that wasn't correct.

Slowhand

browneyedbazzi wrote: »

Nope, just whenever you (as a VAT registered entity) supply goods/services to someone else who is VAT registered.

In practice the purchaser often does ask for the VAT receipt/invoice (that's how the supplier finds out that the customer is VAT registered) but the onus is on the supplier to issue it. There's nothing that says you only have to issue them when requested or putting an onus on the purchaser to ask/inform the supplier of their VAT registered status.

How does Tesco Direct (VAT registered) who doesn't routinely supply VAT receipts know or not know if their customers are VAT registered?