VRS8200 | Special arrangements for certain professions or trades: Florists

Most of the technical difficulties in the control of florists arise from the complexity of the documentation issued to retail florists by the large delivery agencies such as Interflora, Teleflorist or Flowergram. Your approach to retail florists must be based on a clear understanding of the agency documentation.

Notice 727 Retail schemes explains the rules for each scheme in detail. The purpose of those rules is to ensure that retail supplies are included in the retail scheme and that non-retail supplies are excluded.

The principle behind those rules is that the supplies to be included in the retail scheme are those for which the florist takes the order: the consideration received from the ordering customer forms part of the florist’s DGT. Cash and credit received via the agency will be in respect of non-retail supplies of goods or services to the agency or other retailers, and must be brought to account outside the retail scheme in accordance with the agency documentation.