VAT Only Invoice

Davidbyworth
Davidbyworth Registered Posts: 71
Hi

A new client (sole trader) has come to me with their accounts and I have noticed they went over the VAT threshold in August. I have now applied to be VAT registered for them.

I just wanted to check next steps. Will a VAT only invoice for the amounts after they went above the threshold be sufficient as will still be within the quarterly return.

Comments

  • douglasstroud
    douglasstroud Registered Posts: 301 Dedicated contributor 🦉
    I take it you mean the threshold was breached by using the rolling 12 monthly basis and not just since April.
    If your client went over the threshold in August 2018 then HMRC must be notified by the 30th September and VAT charged on supplies from 1st October
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