Managing invoices whilst waiting for VAT registration

By

Chris Andreou

Contents

Managing invoices whilst waiting for VAT registrationManaging invoices whilst waiting for VAT registration

During the time between submitting your application and waiting for your VAT registration number, you won't be able to issue VAT invoices or to show VAT as a line item on your invoices.

To get around this issue, you can include VAT in the invoice total amount-without indicating VAT as a line item or showing it in your invoice. For instance, if you're charging a client £100 for a service rendered, you'll invoice the client for £120 to account for the standard rate VAT of 20%.

When you've received your VAT registration number, you can then reissue the invoice for £100 (and include £20 VAT as a line item).

During the time between submitting your application and waiting for your VAT registration number, you won’t be able to issue VAT invoices or to show VAT as a line item on your invoices.

To get around this issue, you can include VAT in the invoice total amount—without indicating VAT as a line item or showing it in your invoice. For instance, if you’re charging a client £100 for a service rendered, you’ll invoice the client for £120 to account for the standard rate VAT of 20%.

When you’ve received your VAT registration number, you can then reissue the invoice for £100 (and include £20 VAT as a line item).

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