Section 22 does not help, it covers an Agent who arranges supplies on behalf of a principal. We buy goods wholesale from the supplier and the sales contract is between us and the customer. We account Output Tax on the sales and Input Tax on what we buy. Each month we get a commission payment from the supplier based on sales volume the previous month. We are asked to raise a VAT Invoice for this payment, my question is how do we account for this in our VAT return?