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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements: Authenticated receipts: Time limits for issuing authenticated receipts

The time limits for the issue of VAT invoices apply equally to authenticated receipts in line with the VAT Regulations 1995, regulation 13(5). Generally speaking, this means that authenticated receipts must be provided within 30 days of the time of supply:

(5) The documents specified in paragraphs (1), (2), (3) and (4) above shall be provided within 30 days of the time when the supply is treated as taking place under section 6 of the Act, or within such longer period as the Commissioners may allow in general or special directions.