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    1. Home
    2. Money
    3. Business tax
    HMRC internal manual

    VAT Time of supply

    From:
    HM Revenue & Customs
    Published
    10 April 2016
    Updated:
    8 April 2025 - See all updates
    1. Back to contents
    2. VATTOS2000

    VATTOS2200 - Legislation: UK primary law (VAT Act 1994): contents

    1. VATTOS2205
      Introduction to section 6
    2. VATTOS2210
      Section 6(1) Preamble
    3. VATTOS2215
      Section 6(2) Basic tax point (goods)
    4. VATTOS2220
      Section 6(3) Basic tax point (services)
    5. VATTOS2225
      Section 6(4) Advance payments and invoices
    6. VATTOS2230
      Section 6(5) 14 day rule for VAT invoices
    7. VATTOS2235
      Section 6(6) Extensions to the 14 day rule
    8. VATTOS2245
      Section 6(10) Accommodation tax points
    9. VATTOS2250
      Section 6(11) Self-supply
    10. VATTOS2255
      Section 6(12) Disposal of business assets
    11. VATTOS2260
      Section 6(13) Non-business use of business assets
    12. VATTOS2265
      Section 6(14) Power to make regulations
    13. VATTOS2270
      Section 6(14A) Place of supply of services
    14. VATTOS2275
      Section 6(15) Meaning of VAT invoice
    15. VATTOS2280
      Section 88 Supplies spanning change of rate, etc
    16. VATTOS2285
      Section 89 Adjustments of contracts on changes in VAT
    17. VATTOS2290
      Section 97A Place of supply orders transitional provisions
    18. VATTOS2295
      Paragraph 2B(3) and (4) of Schedule 11 Self-billed invoices
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