What are disbursements? Disbursements are payments you make on behalf of your customers for goods or services received and used by them. For example, in building work, you purchase and pay for the materials of a renovation. When You Can Claim VAT Back If you are a VAT registered business and you claimed back the VAT on the disbursements costs (costs you passed onto your customers), you can charge VAT on these costs to your customers but only if they goods or services were sup

If you are affected by the VAT Reverse Charge then you may need to know how to show this information on the invoices to your customers. When supplying a service subject to the domestic reverse charge, suppliers must: show all the information required on a VAT invoice (see download for a list). make a note on the invoice to make it clear that the domestic reverse charge applies and that the customer is required to account for the VAT. clearly state how much VAT is due under th