VAT

[ludwig]

What are the rules on when a company needs to charge VAT, and what are the consequences for them and their customers if they should charge VAT but don't.
thanks.

[Count-A-Strong]

They have to be VAT registered with HMRC to be able to charge VAT. If they arent and try To charge, it's illegal. If they don't charge and they are registered, more fool them as they will have to give it back come the quarterly bill (assuming they have gone for the quarterly payment option and not one of the others)

[ludwig]

Thanks Count. Is there a turnover figure over which they have to be VAT registered, and if they are but don't charge does that make the customer guilty of tax evasion?