Ireland Accounting for VAT on Sales through BNPL Services

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Hi there,

A fresh accounting student here. I think the question is so basic I'm almost afraid to ask my boss about it, but cannot find a definitive answer anywhere.

I'm working on a client who sells products through a 3rd party Buy Now Pay Later Service (The Provider). I want to make sure I'm accounting for Sales and Expenses VAT correctly, and hope somebody can help.

For Example, a product is online for €1,000. The Provider charges me 10% for the service, so I will receive €900 in the bank.
The Provider sends me a tax invoice for each sale which shows a VAT charge on the cost of service.
Example: €1,000 gross sales, expenses of €81.30, and VAT of €18.70.

My questions:
1) For my sales, do I record it as €1,000 sales or €900 sales?
2) Can I reclaim the VAT on the expense of using the BNPL Service?

I'm doubting whether I can reclaim the VAT because it is not an expense directly paid by me, it's effectively an element of the charge deducted by the Provider.

Any guidance is greatly appreciated!
 

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