We are foreign business reclaiming UK VAT through VAT refund claim for foreign businesses (VAT Notice 723A). Everything is going fine with VAT returns, but we have doubt about invoics from UK suppliers that are without VAT (and in our opinion it's services that should be taxed in UK).
1. Can we get penalty if our UK supplier should have charged UK VAT and it didn't? We don't know why they don't charge it, but we are sure service is taxable in UK.
2. For foreign businesses VAT refund is possible until 31.12.2023. for invoices dated from 01.07.2022. till 30.06.2023., what will happen if supplier will correct one of those invoices after 31.12.2023. will we still be able to reclaim VAT, or not? Is date of correction or when Invoice is issued important or date when service is made?