Helllo. When is the filing deadline of the first vat return where vat registration backdated? In this case the client applied to register from 1/5/16 and has now been advised of the vat number. Requested quarters 31/3, 30/6, 30/9, 31/12. thanks
Replies (4)
Please login or register to join the discussion.
VAT 4 certificate will tell the date when the period ends which will be from date of registration to the date shown on the VAT 4
Seven days after the end of the month following the end of the return period.
Same as usual.
Probably 7 Feb 2017 if you're waiting for a reply to your VAT 1 - but you'll need to wait for the registration certificate to be sure
The extra seven days is for collection of any VAT due by direct debit. Is not the filing date the end of the month following the VAT period (ie 7 days earlier)?
No, the direct debit payment is taken a few days afterwards (around the 10th or 11th of the month). Both the filing and, without direct debit, payment deadline are the 1 month and 7 days after the quarter end.The extra seven days is for collection of any VAT due by direct debit. Is not the filing date the end of the month following the VAT period (ie 7 days earlier)?