VAT on services

A general question that I am confused about. I will be charging VAT from 1st Feb (registration date). However, I provide secretarial/bookkeeping services to clients and I charge them in arrears mid-month.

Therefore I will be raising on invoice on 15th Feb to cover the period 16th Jan - 15th Feb. Do I charge VAT on the full month’s services or will I have to show no VAT 16th - 31st Jan and VAT on services provided 1st - 15th February?

I have been unable to make head nor tail of HMRC’s website info: For services, the date when the services are considered to be supplied for VAT purposes is the date when the service is carried out and all the work - except invoicing - is finished.

The invoice will be issued on the date the supply completed.

For the transition period why not create two invoices. One for the period up to the start of your vat period and the other for the remainder.

Let your client know they have additional time to pay the first invoice.
Generate the invoices as you would normally but create 2 one will be non vat for the period covered and one will be with vat.

Incidentally have you looked at the simplified vat scheme, just out of interest I was looking to use that for a separate venture, just thought I’d ask your thoughts on which scheme you chose.

Hope the above helps.

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You can generate one invoice but vat element would be only from your registration date say invoice is 50+ (65+vat)