Commentary

V3.517 Time limit for providing a VAT invoice

Part V3 Supplies, acquisitions and imports

V3.517 Time limit for providing a VAT invoice

V3.517 Time limit for providing a VAT invoice

Regulations made under VATA 1994 Sch 11 para 2(2) provide that a VAT invoice or document treated as such must be provided within a stipulated period.

General rule

As a general rule a VAT invoice must be provided within—

  1.  

    (1)     30 days after the time when the supply is treated as taking place; or

  2.  

    (2)     such longer period as HMRC may allow in general or special directions1.

HMRC allow a person to extend the 30-day limit without prior application in the following circumstances2

  1.  

    (1)     where a person is unable to issue invoices because he

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