VAT receipts

littlerussell

Can anyone clarify for me what I believe to be correct or whether I've got something wrong in either the application of VAT to a tablet computer, or the right to receive a VAT receipt?

Bought tablet computer for school using procurement card, in Argos. Requested VAT receipt in store, and after a lot of performance they finally found someone who understood and said they'd email a link.

Went through link and downloaded VAT receipt, which shows as 0 VAT.

Queried this via Argos live chat, response was that they don't issue this correctly for 30 days as I could just return the tablet and still claim back the VAT.

So -
(i) Do tablet computers attract VAT?
(ii) Am I entitled to a receipt?

Current state of play is that school will lose the VAT reclaim (must process all on card in September by 15th October), and that Argos will lose the probable purchase of 4 x more after testing this one, so no one winning here?!

peter_the_piper

I would have assumed that vat would have been added and the school/council claimed it back. (That's what happens in our parish council anyway.) and yes, you should have had a receipt otherwise no vat can be claimed back. I would have thought that Argos would argue if the tablet failed and you had no receipt to prove ownership.

zoob

Does the standard receipt that Argos give out not have a vat number on it?

littlerussell

It has a VAT number, but no breakdown of the amount of VAT, which is what our council finance team require from us - we input the VAT amount online when reviewing the procurement card, and are required to attach a receipt showing the same VAT amount.

If I calculate the VAT rate myself, I am told that the auditors won't like that ...

Still confused as Argos *have* provided a VAT receipt, but showing £0.00 VAT, and the customer helpdesk tell me that's to prevent me returning the item and claiming the VAT.

zoob

If the vat numbers on the reciept I thing that’s legally that Argos are required to provide but I might be wrong
Ask your auditors if it’s a legal requirement that vat is worked out or are they just being lazy

unholyangel

zoob wrote: »

If the vat numbers on the reciept I thing that’s legally that Argos are required to provide but I might be wrong
Ask your auditors if it’s a legal requirement that vat is worked out or are they just being lazy

https://www.gov.uk/vat-record-keeping/vat-invoices

zoob

Yep looks like you need a full invoice and I’m assuming it was asked for at time of sale, it could difficult for Argos to amend any receipts after sale done but there should be also to give you a vat invoice ok but with no added names or addresses

wealdroam

With neither parties to the transaction being a consumer, this doesn't look like a Consumer Rights issue to me.

littlerussell

Sorry, I may have confused some of you.

I bought in store, asked at point of sale for VAT receipt, they eventually said they would email, and when I got home, I had a receipt which states:

NET - £109.99
VAT - £0
Total - £109.99

Queried this with customer helpdesk, and they said they wouldn't issue a correct version until the refund period had passed, in case I was attempting to defraud the taxman. Not sure, in that case, what the point of a VAT receipt is.

Yes, our finance team will only accept VAT receipts with the amount on. They say this is because e.g. a receipt from Tesco may contain food, books, cleaning products etc. and be unclear from the descriptions whether VAT has been applied to each.

littlerussell

Wealdroam - I agree, but thought I might find a helpful expert on here! Couldn't see where else to query it, and it does relate to the content of a receipt from a high street store ...

unholyangel

littlerussell wrote: »

Sorry, I may have confused some of you.

I bought in store, asked at point of sale for VAT receipt, they eventually said they would email, and when I got home, I had a receipt which states:

NET - £109.99
VAT - £0
Total - £109.99

Queried this with customer helpdesk, and they said they wouldn't issue a correct version until the refund period had passed, in case I was attempting to defraud the taxman. Not sure, in that case, what the point of a VAT receipt is.

Yes, our finance team will only accept VAT receipts with the amount on. They say this is because e.g. a receipt from Tesco may contain food, books, cleaning products etc. and be unclear from the descriptions whether VAT has been applied to each.

Perhaps go back to the helpdesk and ask them to double check, providing this link to them and drawing their attention to 13(5)

http://www.legislation.gov.uk/uksi/1995/2518/regulation/13/made

(5) The documents specified in paragraphs (1), (2), (3) and (4) above shall be provided within 30 days of the time when the supply is treated as taking place under section 6 of the Act, or within such longer period as the Commissioners may allow in general or special directions.

Sounds like they've possibly misunderstood whatever they've been told.