Deposits & proforma invoices

We host events at various hotels. We hire boardrooms, bedrooms at the hotels and they also provide catering etc. For one of the hotels, We generally pay the hotels in two installments in advance of the events (i.e. deposit payments) and usually a balancing payment after the event. The hotels have only provided pro forma invoices for each payment and do not issue a vat invoice until after the event. From what I have read on HMRC, the hotels should provide vat invoices after each payment as this creates a tax point, is this correct?

A pro forma invoice is not a VAT invoice, it does not create a tax point for the supplier until the payment is made by the customer, when customer pays, the supplier is required to issue a formal VAT invoice. If the supplier is not issuing formal invoices after payment, then you may have to request an invoice. Certain retail environments like hotels are often focused on the individual consumer rather than the business customer, so the hotel procedures are probably not geared towards issuing full VAT invoices (as the general public don't care about VAT as they can't reclaim it), but if you request an invoice, the hotel is obliged to issue a proper invoice. HMRC guidance here https://www.gov.uk/hmrc-internal-manuals/vat-trader-records/vatrec9010 https://www.gov.uk/hmrc-internal-manuals/vat-trader-records/vatrec9010

Hi,
A VAT invoice would need to be raised within 30 days of a tax point arising and a payment received befor a supply would produce a tax point.
Please see the guidance below:
VAT invoices
Time of supply (tax point) rules
Thank you