Help needed with a invoice

[Dave A]

Well the supplier is going to argue that the invoice is only going to be issued in December and the supply is only going to happen in December.

And wrongly so, it would seem.

LSP, you might want to consider sending your errant supplier a link to this thread.

[BusFact]

And wrongly so, it would seem.

I don't see why. Payment is only completed in December and supply is only made in December. The customer is merely paying deposits between now and then. I wish I had customers that paid like that

[Dave A]

I don't see why.

Mike quoted the relevant section:

4.2 INVOICE BASIS
Under this method of accounting vendors must account for the full amount of VAT included in the price of the goods or services supplied in the tax period in which the time of supply has occurred. This applies to the output tax liability on cash and credit sales as well as the input tax that may be deducted on cash and credit purchases.
According to the general time of supply rule, a supply occurs at the earlier of the following events:
• At the time that an invoice is issued.
• At the time any payment is received by the supplier.

[BusFact]

Sorry Dave. I missed that very little word "any" in the last line. My bad. It does seem that the supplier is in contravention of the VAT requirements, and need that brought to their attention by LSP.