Issuing VAT invoices to non-VAT-registered customers

[ANDREW88]

This business is selling tickets to personal (i.e. not other business) customers, none of whom are VAT-registered.

I just wanted to be absolutely certain that it is not necessary to issue VAT invoices to these customers since they are not VAT-registered?

However, if any of these customers make contact and request a VAT invoice, the business would obviously be required to issue a VAT invoice, but otherwise there is no need.

Is my understanding correct?

 

[Pish_Pash]

Yes, that's correct - think about it, when you go to argos & buy something, you don't get a VAT receipt ...in fact, it sends them into a tailspin if you ask them for one! (same with Sainsburys, Tescos ...they all struggle when I ask them for a VAT receipt)

 

[ANDREW88]

Indeed! Thanks for clarifying so quickly. I just wanted to be completely sure.

 

[Pish_Pash]

FWIW, I send a VAT receipt to all my customers automatically ...it was too much of a time sump, downing tools & attending to the random requests for a VAT receipt.

 

[MOIC]

Everything said above is correct.

Out of curiosity, how do you know if your customers are registered for VAT or not?

"....none of whom are VAT-registered."

 

[Scalloway]

This business is selling tickets to personal (i.e. not other business) customers, none of whom are VAT-registered.

I just wanted to be absolutely certain that it is not necessary to issue VAT invoices to these customers since they are not VAT-registered?

However, if any of these customers make contact and request a VAT invoice, the business would obviously be required to issue a VAT invoice, but otherwise there is no need.

Is my understanding correct?

If you are only issuing the customer with tickets then you don't need to worry about invoices. If you do issue invoices they must give the appropriate information.

https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include

 

[MOIC]

If you are only issuing the customer with tickets then you don't need to worry about invoices. If you do issue invoices they must give the appropriate information.

https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include

I suspect the OP is referring to a receipt, rather than an invoice and that his sales are B2C rather than B2B.

They are two very separate situations.

There is no need to issue an Invoice for B2C sales, unless specifically requested.

 

[lesvatadvice]

This is an area HMRC have been reviewing recently. They main target is whether you have correctly addressed Purchase Invoices allowing you to recover input tax.

 

[ANDREW88]

I suspect the OP is referring to a receipt, rather than an invoice and that his sales are B2C rather than B2B.

They are two very separate situations.

There is no need to issue an Invoice for B2C sales, unless specifically requested.

Correct, these are B2C sales. Thanks for the input everyone.