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HMRC internal manual

VAT Time of supply

Legislation: UK secondary law (VAT Regulations 1995): Introduction

The time of supply regulations are in Part XI of the VAT Regulations 1995. Generally speaking they provide special rules for particular categories of supply and, unless indicated to the contrary, they have all been made under the powers of section 6(14) of the VAT Act 1994 (see VATTOS2265). In many cases the tax point is the earlier of receipt of payment or the issue of a VAT invoice.