How to charge VAT on certain goods and services

Question

I have some confusion over  how to charge VAT on certain goods and services

1.  a  person is carrying out a business and charging VAT for the items that he is selling  for example shirts, trouser etc. but his turnover for the particular quarter is less than 3 million. He is not liable to pay VAT to IRD. Is it possible him to charge VAT from Customers

2.  How he can decide whether he has to charge VAT from the Customers or not , If he is not going to pay to IRD.

Please explain me in details

Thanks

Answer 1

If you have collected VAT from the customer, then you have to remit it to IRD whether your sales were below the threshold or not.