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Charity funded equipment certificates

What documentation for zero rating sale of goods

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Hi everyone,

One of my clients supplies goods to a research facility at a university and they are requesting zero VAT on purchases of laboratory equipment.

The customer has a standard statement on their Purchase Order that has some of the information from the relevant certificate, but not all (it doesn't confirm the activities are not for profit and doesn't give the category of equipment it is buying). In your experience, is this sufficient, or does my client need the certificate as well?

The notice 701/6 says "If these certificates are not used, the same information must be provided in order for zero rating to be allowed". I'd be interested to hear what other people's experience of the process is?

Thanks!

Nicola

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chips_at_mattersey
By Les Howard
11th Apr 2022 19:26

Usually, a certificate as per the Notice 701/6, perhaps with adapted wording. I don't think a certificate is obligatory, so any correspondence confirming that goods are eligible, source of funds, etc. should suffice.

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