First VAT return backdating VAT on invoices raised

Can I pick someones brains please.

You got a business backdating its VAT registration date to 1.11.12 and the first return is 1.11.12-31.12.12.

The business issues a VAT invoice for all invoices raised (all to same customer) from 1.11.12 to date. The first invoice is no 69 and is received around 21.11.12.

If you want to do the first VAT return on a cash basis do you only account for the VAT from inv 69 onwards (rec’d 21.11.12) or include VAT on the bank receipts from 1.11.12-21.11.12 even though they are received in the VAT period they are for sales invoices where the client has not issued a VAT invoice as they are October invoices.

Obviously if it’s done on an invoice basis then all the invoices between Nov – Dec would be due on the return.

Hope this makes sense!


  • Dcollins
    Dcollins Registered Posts: 179 ? ? ?
    There's no VAT to pay on money received after 1.11.12 for October invoices. Yes, you then declare the VAT on receipts for 69 onward. Keep a record showing which receipts are allocated to which invoices.
  • stevo5678
    stevo5678 Registered Posts: 325
    Thanks D, just the confirmation I needed!
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