Hi - I am running a vending business. Machines are installed on sites and the site owner receives 20% of sales. At the moment I am not VAT registered, but in the near future I will be expanding the business and VAT will come into play. When I hand over the commision I complete an invoice FROM the site TO my business (as I am paying the site). First question is - is the commission paid VATable? If it is, which I expect it is, I presume I can reclaim the VAT (if the site is VAT registered). In this case - would I need to issue an invoice that includes the site's VAT number and full name and address?