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VAT on vending machine sales

Calculate output VAT on vending machine sales

We have recently hired a vending machine for our office, which will enable our employees and customers to purchase hot drinks. 

Should we calculate output VAT on the income received?

Thank you



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12th Dec 2017 20:23

Is it your income or does it belong to the owner of the vending machine?
If it is your income & you are VAT registered then the answer to your question is yes!

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12th Dec 2017 20:59

Yes it is our income.

Many thanks for your advice.

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13th Dec 2017 08:13

I agree. Supplies of drink for on-premises consumption is 'catering,' therefore standard rated.

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13th Dec 2017 09:42

Never work for a business that makes you pay for coffee,coffee is a fundamental human right, especially in the morning ,more vital than breakfast.

A business which charges its employees for such a necessity is , quite frankly,beyond the pale.

(Got to go next door now for my third mug)

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By tom123
13th Dec 2017 10:03

I agree wholeheartedly.
Hot drinks on the hour every hour in our office!

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By mrme89
13th Dec 2017 10:15

We have a tea, coffee, milk etc provided. In addition, we have a vending machine where there is hot chocolate, soups, etc.

We also receive a weekly fruit order.

All supplied to staff with no charge.

I think charging staff is stingy and you will be seen as a tight [***] employer.

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