Smarty and VAT receipts

tfboy

I recently moved to Smarty from Three (after their feel at home now excludes EU and I spend a lot of time in the EU).

However, I've just noticed they don't provide any kind of receipt.

Upon searching on their website, I see this: https://help.smarty.co.uk/en/articles/1171295-vat-receipts-and-invoices

However, as they charge VAT, I think they have a legal obligation to provide a VAT breakdown if requested by the customer.

Has anyone had any experience with this?

flaneurs_lobster

Under Article 13 of the VAT Regulations 1995, a VAT registered business is required to supply a proper VAT invoice when requested to do so by a VAT registered customer. But, no doubt, Smarty's T&C will say that they only do business with (and therefore only have contracts with) individuals, not VAT-registered entities.

Think you're probably on a loser here. 

tfboy

Well I've been onto their chat system and have been speaking with them.

Turns out they can provide VAT but are very picky on the details. The name on the VAT certificate has to match the name on the account and in my case, as it doesn't, they're refusing to do anything about it

tfboy

But even without VAT details - I was hoping to use that as a breakdown, I do find it dodgy how they refuse to provide any kind of receipt. I guess I'm down to screenshotting the website which is pretty poor.

PHK

tfboy said:

Well I've been onto their chat system and have been speaking with them.

Turns out they can provide VAT but are very picky on the details. The name on the VAT certificate has to match the name on the account and in my case, as it doesn't, they're refusing to do anything about it

I don’t think that’s picky, that’s standard business practice for obvious reasons. 

mattgod69

I too have this issue and Smarty (also moving from Three) say on their website in the Q&A they are intending to deal with consumers only and therefore do not provide VAT receipts.  I have no idea how HMRC let them get away with this, I cant as a VAT registered person.  I am required to issue VAT receipts with every invoice regardless of who it is for, business or general public.  This excuse is used quite a lot by other companies as well (including Three), it is as far as I am aware illegal and against the VAT rules.  Again, no idea how these companies get away with it...  VAT has of course been paid and therefore should be claimable regardless of the invoice situation?  Any VAT registered company should provide a VAT receipt as a matter of course and definitely if requested!

born_again

https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021#:~:text=Only VAT-registered businesses can,date you make the supply.

4.4 VAT invoices issued by retailers

There’s no requirement to issue a VAT invoice for retail supplies to unregistered businesses. As a retailer, you may assume that no VAT invoice is required unless your customer asks for one. If you’re asked for an invoice then you have the following options.

If the charge you make for the individual supply is:

• £250 or less (including VAT), then you can issue an invoice showing your name, address and VAT registration number, the time of supply (tax point), a description which identifies the goods or services supplied, and for each VAT rate applicable, the total amount payable, including VAT shown in sterling and the VAT rate charged - exempt supplies must not be included in this type of VAT invoice
• more than £250 and you’re asked for a VAT invoice, then you must issue either a full VAT invoice or modified VAT invoice, showing VAT inclusive rather than VAT exclusive values

mattgod69

Thanks born_again... So whilst they do not automatically have to issue an invoice (which I can see makes sense), they must provide an invoice if asked for one (which is what is happening here)... they cannot say we don't provide them because you are a domestic consumer.  It is not relevant, if it is asked for it must be provided.
  

tfboy

I'm bumping my old thread just to update that Smarty have refused all this time to provide a VAT receipt, despite me requesting it. I pointed out section 4.4 as referenced above and have ensured that my account is in the registered name, but they just point blank refuse.

I'll probably be moving to another network such as Lebara as they are happy to provide a VAT receipt and are in fact cheaper for my use.

I doubt they'll care, but if ever they ask me why I'm leaving, I will let them know!