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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.1 Supplies /The time of supply (tax point) / V3.134 Tax point—VAT invoice issued by the supplier or recipient
Commentary

V3.134 Tax point—VAT invoice issued by the supplier or recipient


Part V3 Supplies, acquisitions and imports

Under the general rule described in V3.131, a tax point is created when the supplier issues a VAT invoice in connection with it1.

This applies where the VAT invoice is issued:

  1. Ìý

    •ÌýÌýÌýÌý before the time when goods are removed or made available or services are performed2. That is, the basic tax point described in V3.132, the supply is treated as taking place on the date of the invoice to the extent covered by the invoice3, and

  2. Ìý

    •ÌýÌýÌýÌý or a self-billing invoice is provided, within 14 days, or any longer period specified in a direction made by HMRC, after the time when goods are removed or made available or services are performed4, ie the basic tax point described in V3.132. This does

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