Readers’ forum: How is output tax declared on catering sales?

One of my clients trades as a VAT registered café and recently had a catering outlet at a music festival selling a range of hot and cold food and drinks.

Somewhat surprisingly my client had to use the till facilities of the event organiser. All sales were made by credit card and paid to the organiser and they paid my client 75% of the gross takings directly to her bank account ie retaining a 25% commission themselves.

My client says there is no written contract with the event organiser – only an email about the 25% commission share and she does not know if the organiser is VAT registered or otherwise. The organiser has said it does not issue VAT invoices.

My question is how my client should declare the takings on her VAT return? My view is that she should declare output tax on her...