Deposit on pre reg vat and final invoice

Customer pays a deposit pre registration , reg for vat takes place - 8 weeks later after vat reg goods are supplied, the invoice should show vat on the balance not on the full price correct yes or no? the only similiar case i can find is Purshotam M Pattni & Sons v C & E Commrs

Hi,

Whether VAT would apply on the deposit would depend on the tax point which the deposit has created.

You can find guidance in VAT Notice 700, section 14.2.3.

VAT guide (VAT Notice 700)

Thank you.