Minimum details to have on a valid receipt

mrcheez

Decorator is having "issues" giving me a receipt now that the job is complete (although I have a written text from him on my phone saying "Receipt will be no problem" prior to getting the job).

Asked me a unique question: "What do you want on the receipt?", so I'm thinking he's just going to give me a POST-IT note with "XX paid".

It needs to be a valid receipt I can add to my books, so what are the minimum details I would require?

Remember he's a decorator so likely doesn't have headed-paper etc.

Thanks.

athtrasna

Either a vat number or his pps number would be essential from your tax point of view

dudara

Are you asking this from a business perspective? i.e. you are looking to reclaim VAT

mrcheez

dudara wrote: »

Are you asking this from a business perspective?

Yes

slimjimmc

mrcheez wrote: »

Yes

So not it's not a consumer issue as such. I'll move it to the Taxation forum.

cerastes

Id have thought this is a form of a consumer issue myself as much as a taxation, but anyway, its something Ive come across.

I have heard its necessary to quote all work with VAT inclusive, but in any transaction Ive heard of, its always, oh you want as receipt, a vat receipt oh thats 23.5 or 31% extra, seems like you're being charged the right amount, but if you ask for a vat receipt a penalty premium is applied. Alright for a householder, maybe, but not for someone that needs to have receipts.

mrcheez

OK so I'll get

- name of the work done
- the price
- the VAT number
- the signature

I reckon that should cover what's considered valid for a receipt?

Citizenpain

Are you going to be reclaiming the VAT on this? Then you need an invoice from him . If you google Invoice requirements you'll get more info

mrcheez

Just seems to be VAT number (and company address)

ok probably have all the info I need.

Alan Shore

http://www.revenue.ie/en/tax/vat/guide/credit-notes.html#section3

The VAT invoice issued must show:
the date of issue of the invoice,
a sequential number, based on one or more series, which uniquely identifies the invoice,

the full name, address and the registration number of the person who supplied the goods or services to which the invoice relates,

the full name and address of the person to whom the goods or services were supplied,

in the case of a reverse charge (excluding a supply of construction services subject to Relevant Contracts Tax) supply the Value-Added Tax identification number of the person to whom the supply was made and an indication that a reverse charge applies,
in the case of a supply of goods, other than a reverse charge supply, to a person registered for Value-Added Tax in another Member State, the person’s Value-Added Tax identification number in that Member State and an indication that the invoice relates to an intra-Community supply of goods,

the quantity and nature of the goods supplied or the extent and nature of the services rendered,

the date on which the goods or services were supplied or, in the case of early payment prior to the completion of the supply, the date on which the payment on account was made, in so far as that date differs from the date of issue of the invoice,

in respect of the goods or services supplied:
the unit price exclusive of VAT,
any discounts or price reductions not included in the unit price, and
the consideration exclusive of VAT.
in respect of the goods or services supplied, other than reverse charge supplies:
the consideration exclusive of tax for each rate (including zero-rate) of VAT, and
the rate of VAT chargeable.
the VAT payable in respect of the supply of the goods or services, except in the case of:
a reverse charge supply, or
goods supplied:
under the margin scheme for second-hand goods, or
under the special scheme for auctioneers,
where the invoice should be clearly endorsed ‘Margin Scheme – this invoice does not give the right to an input credit of VAT’.
in the case where a tax representative is liable to pay the VAT in another Member State, the full name and address and the Value-Added Tax identification number of that representative.

mrcheez

Following on from this, the decorator has gone quiet after my invoice request.

What are the steps I need to take this further? I pay tax so I assume he should pay VAT on the work he does as well.

Do I go direct to the revenue, or is there an intermediary organisation for tradesmen complaints?

Citizenpain

just dont pay him until you get one

& you cannot reclaim VAT until you do - (assuming he charged VAT)

mrcheez

Already paid unfortunately with a promise of "I'll sort the receipt"... I guess trust isn't what it used to be