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:
Detailed guidance is available in VAT & Other Taxes [2] of the Financial Procedures Manual.
If in doubt of the correct VAT treatment, the Taxation Section will be able to assist with specific queries.