Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Invoicing strategy

28 September 2021
Issue: 4810 / Categories: Forum & Feedback
Consultancy services and invoice date.

I act for a client whose limited company consultancy business has enjoyed a successful trading year due to lockdown issues. He is not registered for VAT and has been closely monitoring the total of his rolling 12-month sales invoices checking that the total has never exceeded the registration threshold of £85 000.

However he established that his annual sales would exceed £85 000 on 30 June which by coincidence was the end of his financial year. So to avoid a problem he changed his policy of invoicing his clients from the final day of the calendar month to the first day of the next one; in other words he invoiced clients for his June work on 1 July keeping his annual sales to 30 June below £85 000.

My queries are twofold:

  • Is this acceptable as far as VAT registration is...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon