Quote JerryChicken="JerryChicken"I'm sitting here looking at receipts from the likes of The Range and WH Smith both of whom are pretty much B2C outlets, no VAT breakdown on either of them, the only reference to VAT is their reg no, which is not a lot of use as a VAT invoice - they need to issue one like Staples who are used to dealing with B2C and B2B.
And another point
I sell to a client in Ireland a couple of times a year where they have a VAT rate of 23%, so the price to him as an end user will have to increase 23%, this element is then passed to the Irish government via the MOSS portal which from everything I have read will simply do that, you register a sale, they calculate the VAT for you, bill you, pass the tax onwards, no mention of input VAT though - so presumably I make separate claims to the UK government for relief on my purchases (and why shouldn't I), nett result being a loss to the UK revenue ?'"
Their receipts will itemise and give applicable VAT rate(s).
You buy your inputs and reclaim the VAT, so neutral to you. WH Smith et al charge you VAT and pass it to HMRC (again neutral).
You charge VAT to your Irish customer and the VAT gets paid to Ireland, so again neutral to you (provided you can commercially increase your prices by 23%) and to UK. In the chain just your customer pays the VAT. As a net importing country we should gain (assuming that we also 'import' more of this type of service than we 'export' - perhaps unlikely).
I sell to a client in Ireland a couple of times a year where they have a VAT rate of 23%, so the price to him as an end user will have to increase 23%, this element is then passed to the Irish government via the MOSS portal which from everything I have read will simply do that, you register a sale, they calculate the VAT for you, bill you, pass the tax onwards, no mention of input VAT though - so presumably I make separate claims to the UK government for relief on my purchases (and why shouldn't I), nett result being a loss to the UK revenue ?'"
