I am raising an invoice where I have used a sub contractor. Do I charge Vat on the gross, or net amount I have paid over to the subcontractor?
Cheers.
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Please clarify
When you say "net amount I have paid over to the subcontractor", what have you netted off - VAT? CIS tax?
In general terms, you charge your customer whatever you have agreed with him, plus VAT on that amount. The fact that you have used a sub-contractor to do some or all of your work should not affect your customer.
However, if you have agreed to charge your customer what you have paid to your sub-contractor, plus (say) a 20% mark-up, you would apply the mark-up to the total amount charged to you by the sub-contractor, excluding any VAT, but before any CIS tax deducted from your payment to the sub-contractor.