I need vat invoices for my mobile phone

[Garrett50]

I use my sky mobile phone for business and need vatable invoices.

How can I achieve this?

[Mark39]

Sky don't provide mobiles for business use, 

[TimmyBGood]

@Garrett50 

HMRC only requires VAT invoices for business to business transactions.  As @Mark39 indicates, Sky Mobile is not a business telecoms provider and so doesn't separate out VAT even if the subscriber is personally VAT registered.

[RobNoble]

I have the same issue, I have just phoned and spoken to SKY and they are unwilling and unable to provide a VAT breakdown on either billing or on an historical basis.

They confirmed that VAT is part of the bill and I am being charged VAT but they would not provide the details.  I pressed the point that if I am being billed for a service and for a tax then they should be confirming to me what that breakdown is

If you need VAT invoices then SKY is not the provider for you despite being required to provide one if asked for !!!

HMRC Guidance note 700 states

16.6.2 Retailers’ VAT invoices

If you make retail sales, you should give your customer a VAT invoice if asked for one. You may be liable to a financial penalty if you do not issue a VAT invoice when asked to do so by a taxable person.

[TimmyBGood]

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@RobNoble wrote:

You may be liable to a financial penalty if you do not issue a VAT invoice when asked to do so by a taxable person.

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A taxable person is an individual, firm, company and so on who is, or is required to be, registered for VAT  (as defined in the same document)

In this context the Sky Mobile customer is not a taxable person because the contract is not for a business communication service .

That a phone and/or SIM acquired through Sky Mobile might be used for business purposes, or the user is themselves personally VAT registered, is irrelevant: hardware and connectivity is not provided on that basis.

As noted elsewhere, it's reasonably safe to assume that a small army of tax lawyers has perused Sky operations in this area over many years and is prepared to defend their position to HMRC and anyone else.

[Mark39]

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@RobNoble wrote:

I have the same issue, I have just phoned and spoken to SKY and they are unwilling and unable to provide a VAT breakdown on either billing or on an historical basis.

They confirmed that VAT is part of the bill and I am being charged VAT but they would not provide the details.  I pressed the point that if I am being billed for a service and for a tax then they should be confirming to me what that breakdown is

If you need VAT invoices then SKY is not the provider for you despite being required to provide one if asked for !!!

HMRC Guidance note 700 states

16.6.2 Retailers’ VAT invoices

If you make retail sales, you should give your customer a VAT invoice if asked for one. You may be liable to a financial penalty if you do not issue a VAT invoice when asked to do so by a taxable person.

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Business use is excluded in Sky's terms and conditions. They don't provide services for business use unless you have, and pay for Sky for Business. I imagine Sky for Business provide VAT invoices.

[PandJ2020]

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@Mark39 wrote:
I imagine Sky for Business provide VAT invoices.

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They do but don't provide mobile...

[Mark39]

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@PandJ2020 wrote:

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@Mark39 wrote:
I imagine Sky for Business provide VAT invoices.

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They do but don't provide mobile...

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Very true!