Re: [101attendees] VAT invoices

["tom p." <[e-mail]>]

----- Original Message -----
From: <[e-mail]>
To: <[e-mail]>
Cc: <[e-mail]>
Sent: Monday, April 09, 2018 4:26 PM

> In article <[e-mail]> you
write:
> >I’ve not got it either, and the EU law states clearly that it should
be sent in a maximum of 15 days after
> >the payment or service/produce delivery, what it comes earlier, so
the provider is doing already an illegal
> >act.
>
> Sorry, I'm not familiar with EU law, just EU directives that are
> implmented in national law.  Could you provide us with a link to
> the relevant UK law about VAT invoices?

John

As the invoice says, the relevant law is UK VAT Act 1994; this was a
supply made in the UK and I think any mention of France is irrelevant.

Getting out my handy copy of Notice 700, from HMRC, it reminds me that
the basic tax point is when the supply of services is complete, say 23rd
March 2018, and the actual tax point can be up to 14 days later at the
time when the invoice is issued.  My invoice is dated 31/3/2018 (n.b.
March!) which falls within those 14 days so that is my actual tax point.
I received the invoice on April 9th which seems reasonable.

The claim for VAT then falls within the relevant VAT accounting period,
usually three months, but can be longer for a small business.  The
period end is allocated by, and staggered by, HMRC; if the period ends
on 31March, then that makes any delay rather awkward to handle.

VAT more or less predates UK membership of Europe - it was a
precondition of joining Europe - but there is considerable national
flexibility on e.g. what rates there are and what is subject to VAT at
all so I suspect that EU law does not change anything.

I have never had to consider EU directives, even when attending a
workshop in Holland (but the hassle of claiming for cross-border
supplies tends to put me off).
.
Tom Petch

> Tnx,
> John
>
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