VAT

The government has a fairly good help page on VAT which I'd strongly suggest reading before this guide. VAT is a tax which is added on to certain categories of items - you don't need to know these categories, just that some have it and others don't. If you're not sure if something you're buying has VAT on it then you need to check with the supplier. Even if an item would normally have VAT on it, depending on the supplier it may not. (i.e. whether or not the supplier is VAT registered)

Where we are being charged VAT, the guild will pay this for us. See the below sections on specifically how this works for income and expenditure.

Refer to the government guidance for full details, but the tldr of what counts as a valid VAT invoice or receipt is that it has details how much VAT was charged and the company VAT number. Generally as long as a receipt or invoice has these details, you're usually good.

Where you are being charged VAT, the supplier is required by law to provide you with a VAT receipt or invoice. Most are fairly good with this and some will even provide VAT receipts as the default. Some you have to ask for it and others will outright refuse to provide it with a range of excuses.

An example of this is Papa Johns - the receipts they provide to the driver are usually valid VAT receipts but if you forget to ask the driver for this, you usually have to call and push them a little to get it after the fact.

If a company is not VAT registered then they do not have to provide a VAT receipt or invoice because they don't charge VAT. The duty to provide a VAT invoice only applies where VAT has been charged. If none is charged, then no specific receipt or invoice is required. This also means that even if a company is VAT registered, but haven't charged you VAT (maybe because the items you bought don't incur VAT) then they also don't need to provide you with a VAT invoice or receipt, though most will as a matter of procedure.

If a company is VAT registered and has charged VAT but refuse to give you a VAT receipt or invoice you need to push back on this. Remind them that they are required to provide you with this and if they continue to refuse you can report them to HMRC. If this happens, avoid this company at all costs. Companies refusing to provide valid VAT records are either incompetent or intentionally dodging the law. Either way - best steer clear.