Hi I have a new client who runs a pet shop. On looking at her figures I think she should be registered for VAT. The client disagrees with me as she argues that goods that she is buying in are stated as VAT exempt on the invoice that she receives from her supplier. If that is the case then she is correct. The only problem is I can't find anything anywhere saying that any animal or pet foods are actually exampt, zero rated yes, but not exempt. Has anyone else got a similar client or has come across this before?