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Care needs be taken when invoicing if your business makes supplies, some of which are standard rates and others which are potentially zero rated or exempt for VAT. A recent VAT Tribunal case has reinforced the rule established in the Card Protection Plan case that if the supply comprises a single service from an economic point of view it should not be artificially split. In the recent case a company provided marketing and promotional services including brochures and other publications.

It was held that the supply of printed matter (potentially zero rated) was merely ancillary to the principal supply of marketing and promotional services so the entire services should follow the principal supply and be standard rated, even if separately invoiced. Please get in touch with us if these rules potentially affect your business and you need advice on your invoicing.