VAT tax point date | AccountingWEB

VAT tax point date

I was always under the impression that the issue of a VAT invoice before the delivery of the goods, thus enabling the customer to claim the input tax before receiving the goods and paying for them. was not permitted..

On reading VAT leaflet 700 14.2.2 it suggested this was not so.

A call to the VAT helpline confirmed that this OK.

Anycomments would be appreciated



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Tax point

neileg |

The issue of a tax invoice

shaun king |