I will have to be registered for VAT as at 1 December. Can I call books in during November and invoice them when they bring their books in so that they do not have to suffer the 20% VAT. Similarly can I invoice clients for next years so as to avoid charging them VAT.
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Basic tax point
Test - wont let me answer for some reason
Edit: ah, that's better. Mods - this has happened a few times. Please can you look into it? Posting a reply then goes to another "post reply" screen which then does work. Very odd.
Right, the basic tax point is date of payment. So, if they pay you before you're registered, you are ok. Just raising the invoice (especially if not in your normal invoicing habits) is not enough - they have to pay in time to create the basic tax point.
My previous practice did this, and we had a lot of take-up (and therefore great cashflow for a bit!).