Company gone bankrupt and refusing to provide me with a VAT invoice

ChibMear

In a nutshell if a company goes into liquidation and the customer owes them money, does the company (or the administrator) have to provide a VAT invoice for the monies owed if the product is a) liable for VAT, b) the company is VAT registered c) the customer is VAT registered?

In detail, Green Network Energy (GNE) supplied our farm with elec from Aug 20 until July 21. The last VAT invoice GNE provided me with was on Dec 19.

EDF took over the account in July. I only found out in Oct 2021 when EDF sent me an invoice for £14,000.00. Over £11k of this was passed on to them via GNE (they also took £3 k out of my account in Feb 20 with no invoice or warning). 

EDF has provided me with an invoice for the part of elec they supplied from (July-Aug) but they couldn’t provide me with a VAT invoice for the £11k from GNE – just a statement that has no meter readings or detail.

 My online account with GNE had disappeared and the telephone lines were not working.  I emailed the administrators and they replied “Please be advised Green Network Energy Limited – In Administration no longer have access to the GNE billing platform. As a result, we are no longer in a position to carrying out any billing activities, including re-issuing a VAT invoice. EDF Energy have acquired the book debts of Green Network Energy Limited, and therefore any further queries should be directed to them.”

EDF can not help. I have asked NFU solicitors and tax advisors who both said go to HMRC and the Energy FO. HMRC replied that I would need a VAT invoice to claim the £2,000 VAT back on the invoice and the FO has said that I can’t raise a complaint against GNE as they are in administration and EDF are not legally bound to provide me or help me receive a VAT invoice from GNE.

 The conclusion from them all is that I have to pay the full invoice and I am unable to claim the VAT back and it is tough luck.  Is this true? I thought companies even in administration still had a legal requirement to provide me with a VAT invoice? It seems so unfair on small companies like us having to lose out due to lack of proper paperwork.

QrizB

I didn't think VAT on energy bills was reclaimable?

https://usave.co.uk/energy/business-energy/vat-relief/

VAT is a value-added tax levied by the government on any services or products. As a business, you legally have to pay VAT on the energy you use. However, unlike other goods and services, this VAT cannot be claimed back.

MWT

EDF should be invoicing you for energy from January 31st onwards, and they should provide you with a VAT invoice for that period.

Anything between the last invoice you received from GNE and the 31st January should have been covered by a final invoice from GNE and that should have been a VAT invoice.