A VAT invoice is an invoice that carries the information VAT rules require, including the seller's VAT registration number and the VAT shown separately. Only VAT-registered businesses can issue one, and for a VAT-registered business customer it's the main evidence needed to reclaim the VAT it has paid.
At Wigwam
Our terms say we "do not normally bill for Fees but will issue an electronic invoice following payment" (clause 5(a)), so you get an invoice for every payment without asking. Whether your invoice shows VAT you can reclaim is not published; ask on 0800 2545585.
On VAT itself, clause 5(d) makes you responsible for "any government taxes or charges (including any value added tax or insurance premium tax) levied on any supplies made under this Agreement." Nothing is added at checkout: the total in your quote is what you pay, and our prices include VAT.
What to check
If you're storing for a VAT-registered business and plan to reclaim the VAT:
- check the invoice shows a VAT registration number and the VAT amount separately, as HMRC's guidance requires of a VAT invoice;
- keep every invoice, since HMRC treats the invoices you receive as the primary evidence for recovering VAT;
- check who the invoice is addressed to. If the storage agreement is in your own name rather than your business's, ask us before you book whether the invoice can be issued to the business.
If you're a private customer, or a sole trader who isn't VAT-registered, you can't reclaim VAT, so the total in your quote is your real cost.
Related terms: Business storage · Business rates · Billing cycle · Payment in advance
Related questions: Do you provide VAT invoices for business storage? · Do your storage prices include VAT?