VAt on rent

L

Liamos

Registered User
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A company rents out a premises and charges Vat on the rent. The company deregisters for Vat on 31 October. The tenant (a charity and unable to reclaim the Vat) has paid 3 months rent in advance at the start of October ie October / Nov / Dec. Company pays the Vat for the 3 months over to the Revenue. Tenant is now looking for Vat back on months Nov / Dec. Are they entitled to this and what does the company do?
 
My understanding is that it is the date of the invoice that is the key here.

The tenant is NOT entitled to get the VAT back and the company is not obliged to do anything other than pay the VAT over to the Revenue.

If there is a good relationship between landlord and tenant then the landlord could issue a VAT inclusive credit note dated 31-Oct for the rent for Nov/Dec and then issue a VAT exclusive invoice dated 01-Nov for the rent for Nov/Dec but they are under no obligation to do so.
 
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