I've had a supplier send me a 1 line invoice which is for Product A at say £200 and Product B at say £100. Then at the bottom the UK VAT is just charged for 20% Standard Rate of Product A i.e. VAT charge in total is £40. When querying this with the supplier they said that Product B is VAT exempt so are not charging VAT on this.
My questions are:
1) If a VAT invoice has some items with are Standard Rate and Some which are Exempt Rate, should these lines be split out with each line specifically stating the VAT rate used, or is it acceptable not to state line item VAT rate and lump both line items in together with a combined total VAT figure at the bottom with no clear indication which line items have VAT charged?
2)Is it the Supplier or Customers responsibility to get VAT correct on Invoices?
3)Are there any good guides to this anywhere?
Many Thanks in Advance