Vat on deliveries

Vat on deliveries

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Is the delivery element of an invoice for zero rated items subject to vat where the customer is not vat registered?

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chips_at_mattersey
By Les Howard
27th Aug 2015 14:24

VAT on delivery charge

The delivery charge is part of the same supply if the customer has no choice to collect the goods.

If the delivery charge is a separate supply, then it is taxable at 20%.

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