6 Time of supply
Value Added Tax Act 1994 (1994 c 23) | Legislation

6  Time of supply

(1)     The provisions of this section shall apply, subject to [sections 18, 18B[, 18C and 57A]], for determining the time when a supply of goods or services is to be treated as taking place for the purposes of the charge to VAT.

(2)     Subject to subsections (4) to (14) below, a supply of goods shall be treated as taking place—

(a)     if the goods are to be removed, at the time of the removal;

(b)     if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied;

(c)     if the goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, at the time when it becomes certain that the supply has taken place or, if sooner, 12 months after the removal.

(3)     Subject to subsections (4) to (14) below, a supply of services shall be treated as taking place at the time when the services are performed.

(4)     If, before the time applicable under subsection (2) or (3) above, the person making the supply issues a VAT invoice

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