Re: VAT invoice for Berlin

Dick Franks <> Mon, 08 August 2016 05:16 UTC

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From: Dick Franks <>
Date: Mon, 8 Aug 2016 06:16:01 +0100
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Subject: Re: VAT invoice for Berlin
To: "tom p." <>
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On 5 August 2016 at 17:04, tom p. <> wrote:

> Last time I looked at UK VAT law, which, for the time being, should be
> in line with the EU VAT law, the basic tax point is the date when all
> the services have been provided, except for the invoicing, but an actual
> tax point is created on the date when the invoice is raised or payment
> is received, whichever is the earlier.  An invoice must be issued within
> 14 days of the basic tax point so pay without being asked and you create
> an actual tax point and should receive an invoice within 14 days of the
> payment - this can then be well in advance of the basic tax point (which
> is overridden by the actual tax point).  The tax point determines the
> VAT rate that is applicable and when payments are due to or from the
> authorities so raise an invoice and you become liable for the tax
> regardless of whether or not you have received a payment; there is
> something to be said for persuading people to pay before you raise an
> invoice:-).

For payment in advance of supply and no VAT invoice yet issued, tax point
is the date of payment.

According to HM Revenue and Customs:

Usually VAT invoices must be issued within 30 days of the date of supply
<> or the
date of payment (if you’re paid in advance).

Dick Franks