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Home / De-Voil / Part V3 Supplies, acquisitions and imports / Division V3.1 Supplies / The time of supply (tax point)

The time of supply (tax point)

Part V3 Supplies, acquisitions and imports

The time of supply (tax point)

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V3.131 Tax point

V3.132 The basic tax point

V3.133 Tax point鈥攔eceipt of a payment

V3.134 Tax point鈥擵AT invoice issued by the supplier or recipient

V3.135 Tax point鈥攇oods on approval, sale or return, or similar terms

V3.136 Tax point鈥攄irection made by HMRC

V3.138 Tax point鈥攇oods subject to warehousing regimes

V3.139 Tax point鈥攄esignated travel services

V3.140 Tax point鈥攇oods, services and supplies specified in regulations

V3.140A Tax point鈥攍and

V3.140B Tax point鈥攕pecified goods

V3.140C Tax point鈥攕pecified services

V3.140D Tax point鈥攕upplies in the construction industry

V3.140E Tax point鈥攑ayments received by assignees of a right

V3.141 Change of VAT rate

V3.142 Anti-forestalling provisions鈥攐verview

V3.142A Anti-forestalling鈥攊ncrease in VAT rate to 17.5% (from 1 January 2010)

V3.142B Anti-forestalling鈥攊ncrease in VAT rate to 20% (from January 2011)

V3.143 Retailers' schemes and the time of supply

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