VATTOS9165 | Tax points for specific types of supply: Continuous supplies of services: Requests for payment

Some suppliers who make supplies that fall within the scope of regulation 90 of the VAT Regulations 1995 (see VATTOS2355) initially issue requests for payment or other forms of bill that do not amount to a VAT invoice. A VAT invoice is only issued once payment is received and the supplier therefore avoids having to account for VAT in advance of it being paid over by the customer. There is nothing to prevent the supplier doing this and no tax point will be created by the issue of the document provided it is not a VAT invoice. This is normally achieved by marking the document with ‘This is not a VAT invoice’.