Agent acting in his own name
Where goods are supplied through an agent who acts in his own name, then the supply must be treated as one made both to and by the agent1. Where services are supplied through an agent who acts in his own name, HMRC may, if it thinks fit, treat the supply both as a supply to the agent and as a supply by the agent2. HMRC allows this treatment if3:
- Ìý
(1)ÌýÌýÌýÌý both the seller and the agent are registered for the purposes of VAT, and
- Ìý
(2)ÌýÌýÌýÌý the supplies concerned are taxable
For supplies made by and through agents, see V3.221.
The consequences of this treatment are that:
- Ìý
(1)ÌýÌýÌýÌý the supplier must issue a VAT invoice addressed to the agent, and
- Ìý
(2)ÌýÌýÌýÌý the agent must issue a VAT invoice addressed to the customer
Where
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