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Contents

Official guidance
VAT Traders’ Records Manual

VATREC5000 · VAT invoice

  • VATREC5010 · Details which must be shown on a full VAT invoice
  • VATREC5020 · VAT Invoices for Northern Ireland intra-EC supplies
  • VATREC5030 · Unit price
  • VATREC5040 · Time of supply and date of issue
  • VATREC5050 · Description of goods or services
  • VATREC5060 · Invoicing in a foreign currency
  • VATREC5070 · Invoicing in a foreign language
  • VATREC5080 · Unsatisfactory VAT invoices
  1. VAT invoice: contents
  2. VAT invoice: Time of supply and date of issue

VATREC5040 | VAT invoice: Time of supply and date of issue

From HM Revenue & Customs · VAT Traders’ Records Manual

The date of issue must always be shown on a VAT invoice. If this is also the time of supply (tax point), then the time of supply need not be shown separately.

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