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Hotel roundabout

09 July 2013
Issue: 4410 / Categories: Forum & Feedback , VAT

A business traveller is having difficulty obtaining a VAT invoice for hotel accommodation because the booking agent uses the tour operators’ margin scheme

I recently travelled to another part of the UK for work. On such occasions I usually book the hotel direct and have no difficulty obtaining a VAT invoice. However this time I booked through an online travel agency.

My problem is that the hotel is refusing to supply me with a VAT invoice saying that it is the agency’s responsibility to do this. However the agency is insisting that it is the hotel’s responsibility to supply me with a VAT invoice and offered to intervene on my behalf because they account for VAT using the TOMS (the tour operators’ margin scheme).

The agency has now managed to obtain an invoice in relation to my stay which clearly states: “This is not a VAT invoice.” It does not of course itemise the VAT element of the costs. I realise that this might amount to...

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