VAT and receipts

VAT and receipts

Norma is VAT-registered in the UK. Every order produces a VAT-compliant receipt or invoice.

How VAT shows

• B2C orders. VAT inclusive in the listed price. The receipt breaks out the VAT amount separately for your records.
• B2B orders. Default ex-VAT display with an inc-VAT toggle. The invoice shows VAT as a separate line.

The receipt or invoice carries the line items you need for HMRC: net amount, VAT rate (20 percent for most apparel), VAT amount, gross amount, our VAT number.

VAT rates

• Most apparel and accessories: 20 percent standard rate.
• Children's clothing: 0 percent zero-rate where the product is sized for under-14s. We flag this on the product page where relevant.
• Postage and packaging: 20 percent (the supply is incidental to the goods sold).

Reverse-charge VAT (EU B2B)

For B2B sales to a VAT-registered buyer in the EU:

• Provide your VAT number at checkout.
• We verify the number against the EU VIES database.
• If valid, we zero-rate the VAT on the invoice and apply the reverse-charge note.
• You account for the VAT in your own country at your standard rate (recoverable as input VAT).

If the VAT number is invalid or missing, we charge UK VAT at 20 percent.

VAT on shipping

Shipping is taxed at the same rate as the goods. For mixed-rate orders (rare), we allocate the shipping pro rata.

Claiming back input VAT

UK VAT-registered businesses can reclaim VAT on Norma purchases as input VAT through their normal VAT return.

For HMRC:

• Keep the invoice as the supporting document.
• The invoice carries our VAT number and the breakdown HMRC requires.
• You do not need to reply to us; the invoice is enough.

Where to find your receipts

• B2C orders. The receipt is in the order confirmation email and on the order page once you sign in. Click "Download PDF" on the order page.
• B2B orders. The invoice is in the dispatch email and on the workspace billing page. Click "Download PDF" on the invoice.

PDFs are tax-compliant and accepted by HMRC, accounting tools, and expense software.

Receipts vs invoices

• Receipt. Issued at the time of payment for B2C orders. Confirms payment received.
• Invoice. Issued at the time of shipment for B2B orders. Confirms the goods are due to be paid for.

For B2C orders paid by card, the receipt is also a tax-compliant invoice; we send one document.

Lost receipt

If you cannot find the receipt:

1. Sign in to your account.
2. Open the order from "Order history".
3. Click "Download receipt PDF".

If the order was placed as a guest:

• The receipt is in the order confirmation email at the time of purchase.
• Search your inbox for "Norma order".
• If you cannot find it, reply to support@normamade.com with the rough date and total; we will resend.

Foreign currency on the receipt

Receipts always show GBP. If you paid with a foreign card, your card statement shows the converted amount; the receipt shows the GBP. Both reconcile.