FlyerTalk Forums - View Single Post - BA unable to give me a receipt for a flight I purchased directly from them
Old May 4, 2018 | 2:08 am
  #27  
gms
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Originally Posted by beergut
Air Travel does attract VAT but it's zero rated.

They'd be legally obliged to give an invoice (not receipt which is just a record of payment) to another VAT registered business.
Not according to HMRC. 5.6 Do I always have to issue an invoice: No. You don’t have to issue a VAT invoice to a registered person if: your invoice is only for exempt or zero rated sales within the UK
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