VATTOS9125 - Tax points for specific types of supply: construction: authenticated receipts
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Regulation 13(4) of the VAT Regulations 1995 permits the issue of an authenticated receipt. This is as an alternative to the issue of a VAT invoice for supplies that fall within the scope of regulation 93 (see VATTOS2370). The authenticated receipt replaces the VAT invoice, but only in so far as it is acceptable as evidence for input tax purposes. The issue of an authenticated receipt does not create a tax point under regulation 93 in the same way that a VAT invoice does. Adoption of this procedure is subject to a VAT invoice not being issued. It therefore follows that, where an authenticated receipt is issued, the creation of the tax point is restricted to the receipt of the payment or, where appropriate under regulation 93(1)(c), on completion of the work (see VATTOSS9110). Authenticated receipts are covered in more detail in the manual covering records.