No VAT receipt.

Alicano

Hi All.
First time poster in these parts. I had windows fitted at the end of October by a sole trader. I was quoted price for job plus vat. Although not planned, we ended up paying in cash. On completion of job (that I've no problem with), we asked for a receipt and warranty. He informed us that he didn't have an invoice book with him but that he'll forward it on. Fine. Never received anything and prompted him again and agreed via email receipt would be fine. Nothing. Long story short we have asked five times for a vat receipt. All we received was two separate emails containg a sentance stating guarantee of windows for 10yrs. And second email said " please find attached receipt for payment of....but there was no receipt attached!?
I've no issue with the work done. But if I buy chewing gum I get a receipt.. If I pay €1540 for windows, am I wrong to expect an official vat receipt and guarantee?
We all know he's done the cash job. But he's charged me for vat and I want to make sure he's paid it.
Any info on my next steps? As I mentioned we've asked 5 times.
Many thanks.

slimjimmc

I could be wrong but AFAIK as a sole trader (turnover below €2m) he is not obligated to issue a VAT receipt (I think you mean a VAT invoice) for cash payments, especially to private individuals. He is responsible for any VAT liability so basically he doesn't have to account to you what he does with the payment.
http://www.revenue.ie/en/tax/vat/guide/received-basis.html
http://www.revenue.ie/en/tax/vat/guide/credit-notes.html#section2

You seem to have an acknowledgement that you've paid the agreed amount and that you have a 10 guarantee. The only thing I'd be concerned about is whether you have a document which states the scope and T&Cs of the guarantee. That is something you should have obtained before entering the contract.

hfallada

VAT threshold for goods is €75k and only €37500 for services. Meaning anything before these thresholds wont have VAT charged on the sale of the good. But the trader should be able to give you an invoice for x amount of goods/services supplied with 0% VAT levied.

A guarantee is something that should have been raised with the trademens when he was pricing that windows for you. A guarantee doesnt have to be given. Although you expect that the goods are of good quality.

Most tradesmen will be upfront for price with receipt or without receipt. Did he ever suggest not giving you a receipt or that you would pay in cash. I think the fact you paid in cash means you cant expect a receipt

dudara

IIRC, businesses have to provide a receipt if requested to do so. As you are a private consumer (i.e. not a business) it does not have to be a VAT receipt. (VAT is usually detailed on the invoice anyway, not the receipt).

Do you know business status this guy has? Sole trader, limited business etc

delahuntv

If someone quotes a price +vat, then they are obligated to provide a vat number and receipt showing the vat amount.

also, for the op, receipts with valid vat number is required for the home improvement incentive refund.

Alicano

delahuntv wrote: »

If someone quotes a price +vat, then they are obligated to provide a vat number and receipt showing the vat amount.

also, for the op, receipts with valid vat number is required for the home improvement incentive refund.

Thanks for reply. Yes that's my thing. I'm not too interested in his relationship with Revenue. I simply find it really odd to not be given a receipt/invoice on completion of work. Any jobs I've ever had done, every worker has that A4 invoice book. And although I'm open top correction, I don;t think two sentences in an email constitutes an official invoice.
Thanks again.

Alicano

dudara wrote: »

IIRC, businesses have to provide a receipt if requested to do so. As you are a private consumer (i.e. not a business) it does not have to be a VAT receipt. (VAT is usually detailed on the invoice anyway, not the receipt).

Do you know business status this guy has? Sole trader, limited business etc

Thanks for reply. Yes I'm certain he's a sole trader. I thought so too, that if I request a receipt, I am entitled to it. Having to ask 5 times and only getting that two sentence email has me curious.