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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.5 Output tax /VAT invoice basis / V3.529 Consignment note, delivery note or similar document
Commentary

V3.529 Consignment note, delivery note or similar document


Part V3 Supplies, acquisitions and imports

A supply of goods sent or taken on approval, sale or return, or on similar terms is normally treated as taking place at the first to occur of the following times1:

  1. Ìý

    •ÌýÌýÌýÌý the time when it becomes certain that a supply has taken place

  2. Ìý

    •ÌýÌýÌýÌý 12 months after removal of the goods

  3. Ìý

    •ÌýÌýÌýÌý the time when a VAT invoice

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