A VAT invoice must be issued for most supplies of goods or services, including exports, without delay. For specific types of supplies, such as continuous supplies of services or utilities, the invoice must be issued by the tenth day of the month following the supply of goods or services.
Invoices must be issued to consumers (B2C) as well as business customers (B2B). However, invoices do not need to be issued to consumers in respect of the
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:10