Zero rated VAT and government Department of Housing.

[PieterPan]

The government Department of Housing pay Vat at a rate of 0%. Please consider the following scenario:
A Joint Venture (not registered for VAT) invoice the government Department of Housing, the two parties in the JV (both registered for VAT) invoice the JV. Are these invoices Zero rated ?

Thanks

[CLIVE-TRIANGLE]

I think you have been misled with regards to the DOH paying VAT at 0%.

The purchaser's VAT status has nothing to do with the seller's obligations in terms of the Act.

If the JV is the invoicing party, and the invoices exceed the VAT threshold, then it must register and charge VAT at 14%.
The parties to the JV, if they invoice the JV, must also charge VAT.