Uniform sold to Staff & money collected thru Payroll

Hi,

I would like to know with is the best practice in the below scenario when VAT is involved:-

We sell additional uniforms to staff and the money is collected thru payroll including the VAT component (we have custome application for inventory /entitlement  which interfaces to payroll for collection) .

I would like to know is it required to create as a dummy transaction in AR for VAT reporting purpose?  What are my options?

Thanks