Prior to any sale being made Departments must establish whether VAT needs to be charged for the particular supply of good or service, to this particular customer.
In order to ensure the correct tax treatment is used for a sale the following information must be ascertained:
- What is the item being sold?
- What is the association to the University's core business (see Considerations Before External Sales are Made)?
- Status of external customer:
- Is the customer located outside the UK?
- Are they a registered charity?
- Is the customer VAT registered and if so what is their VAT number?
- Has the customer provided a VAT exemption/relief form for this sale?
- Delivery address for goods/services
Detailed guidance is available in VAT & Other Taxes of the Financial Procedures Manual.
If in doubt of the correct VAT treatment, the Taxation Section will be able to assist with specific queries.