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.