When purchasing on a credit card it sits in a “made up account called CREDIT CARD” and when the payment is due to go out - which could be 30 days later and its is tagged.
For VAT purposes if your VAT Quarter crosses over and when the purchases have taken place to when the CC payment is paid. Will it pick up on the next VAT quarter? and be placed on the VAT return, as these would be tagged after the VAT was submitted.
Hope I make sense on this query!