Stephen Brennan
Registered User
- Messages
- 15
Can somebody please advise if outlays paid on behalf of a client count towards the annual turnover figure when determining if a person has exceeded the VAT threshold.
I'm not currently VAT registered.
I work as a Building Energy Rating Assessor. Each time we issue a BER certificate to a client, a €30 publishing fee is debited from our account and paid to the Sustainable Energy Authority of Ireland (SEAI).
The SEAI is an Irish governmental body and they have advised BER assessors the following "The Office of the Revenue Commissioners has advised that the BER publication levy should be treated as an outlay on behalf of a client and as such the BER publication levy (i.e. the €30 charge for domestic BERs) charged to a client does not attract VAT."
So if for example our fee was €250, we would quote the client €280 advising them that this figure also includes an outlay of €30 that the SEAI automatically debit us for publishing the BER cert. The two amounts would also be broken down separately on the invoice.
A VAT registered BER assessor is only required to charge the client VAT on the €250 amount and not on the €30.
Based on the above information, do I only count the €250 figure as turnover, and not the €30 outlay when calculating if my annual turnover has exceed the €37,500 (soon to be €40,000) VAT threshold, even though I invoice the client €280?
I'm not currently VAT registered.
I work as a Building Energy Rating Assessor. Each time we issue a BER certificate to a client, a €30 publishing fee is debited from our account and paid to the Sustainable Energy Authority of Ireland (SEAI).
The SEAI is an Irish governmental body and they have advised BER assessors the following "The Office of the Revenue Commissioners has advised that the BER publication levy should be treated as an outlay on behalf of a client and as such the BER publication levy (i.e. the €30 charge for domestic BERs) charged to a client does not attract VAT."
So if for example our fee was €250, we would quote the client €280 advising them that this figure also includes an outlay of €30 that the SEAI automatically debit us for publishing the BER cert. The two amounts would also be broken down separately on the invoice.
A VAT registered BER assessor is only required to charge the client VAT on the €250 amount and not on the €30.
Based on the above information, do I only count the €250 figure as turnover, and not the €30 outlay when calculating if my annual turnover has exceed the €37,500 (soon to be €40,000) VAT threshold, even though I invoice the client €280?