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HMRC internal manual

VAT Traders’ Records Manual

VAT invoice: issuing: Time limit for issuing VAT invoices

VAT Regulations 1995, regulation 13(5) exists to ensure that, where appropriate, a trader is provided with a VAT invoice within 30 days of a tax point, in good time to support their deduction of input tax. It says:

(5) The documents specified in paragraphs (1), (2), (3) and (4) ……… 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 specific directions.

Time of supply law requires that an invoice must be physically handed over or sent to the recipient to create a tax point. For further guidance on tax points see VATTOS.