VAT invoice: issuing: Extension of the time limit for issuing VAT invoices
A business may extend the 30-day time limit for the issue of VAT invoices, without application, when:
- suppliers are waiting for VAT invoices from their own suppliers or sub-contractors;
- special accounting arrangements have been approved, or where the VAT registration number has not been notified to a newly registered trader. The VAT invoice must be issued within 30 days from the date of advice of the VAT registration number by the local office.
In all cases other than those mentioned above, traders must apply in writing for an extension. You may approve applications locally at the appropriate level if there is evidence of a genuine need for the extension. You should advise the trader in writing of any extension you allow.