Vat records for garage servicing

a&akay

Does a garage, by HMRC regulation, carrying out servicing have to keep VAT in and VAT out receipts in detail, eg for air and oil filters;

1. The detail of the filters' manufacturer and description of the filter as purchased from their supplier.

2. On the bill presented to the recipient of the service the filters' manufacturer and description of the filters (this has been my experience)?

Is this different for non-VAT registered garages?

00ec25

why are you asking, what is you real question?

A VAT registered business is required to keep a copy of the supporting documents for VAT they claim and pay. That would comprise the suppliers invoice and their own sales invoice. Obviously an invoice will provide sufficient info to identify what was sold on that invoice, so that would be a narrative (description and/or part number) and quantity. The narrative may, or may not, be a recognisable manufacturer's part no, or it may simply be the seller's own internal stock number, or it may be a name that conveys nothing, eg "filter".

a&akay

If the garage on VAT out only has to declare that it's a filter. I can't see how the VAT out can be reconciled for tax purposes with the VAT in. All the VAT in invoices supplied to a company I've seen for a part show the maker and a part number, its price ex VAT and VAT as well as the other required information required by regulation. If the VAT out on a car servicing supplied to the person asking for the service only has to show 'filter' with no part number, manufacturer's or other unique stock number that can be traced, then I'll take your word for it. If it has to by regulation show a unique part number that can easily be reconciled via google with the manufacturer then that was the question.

Pennywise

There's no law requiring VAT on purchase being identifiable with VAT on sale. Whether there is any other law requiring a garage to be able to trace purchases and sales, i.e. to being able to trace a faulty batch of goods, is another question. I know there is something like that in the food processing industry where they have to be able to trace specific food items through the chain, but as far as I know, there's nothing similar in vehicle repairs. But as far as VAT goes, no.

00ec25

a&akay wrote: »

I can't see how the VAT out can be reconciled for tax purposes with the VAT in.

because it does not have to be so reconciled.

a&akay wrote: »

If it has to by regulation show a unique part number that can easily be reconciled via google with the manufacturer then that was the question.

that question has nothing to do with VAT

if your concern is about ability to trace faulty parts then ask the manufacturer who supplied them