This paragraph examines the rules on time limits for the provision of VAT invoices.
Regulations made under VATA 1994, Sch 11, para 2(2) provide that a VAT invoice or document treated as such must be provided within a stipulated period.
General rule on time limits for providing a VAT invoice
As a general rule a VAT invoice must be provided within either:
- Ìý
•ÌýÌýÌýÌý 30 days after the time when the supply is treated as taking place
- Ìý
•ÌýÌýÌýÌý such longer period as HMRC may allow in general or special directions1
HMRC allows a person to extend the 30-day limit without prior application in the following circumstances2:
- Ìý
•ÌýÌýÌýÌý where a person is unable to issue invoices because they are still waiting for
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