VATGPB10830 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 55 - Purchasing and procurement services

From HM Revenue & Customs · VAT Government and Public Bodies

This Heading allows recovery on purchasing and procurement services i.e. the procurement service charge.

Includes

Negotiating procurement contracts
Management and co-ordination of bulk orders
Cloud based procurement services
Government procurement services
Where you use a buying agent or private firm to carry out your purchasing, then any VAT incurred on the buying agents services would be eligible for recovery under this heading

Excludes