leahmariah

I am really confused about how to determine tax points for services delivered over a period of time, when an organisation is NOT VAT registerd (so invoices are not VAT invoices). I am trying to determine this to ensure that I am clear on where I am in relation to the VAT threshold on a rolling 12 month basis As an example; a service is providing consultancy support to a company over a six month period (January - June) and three invoices are issued for this work. Invoice 1: issued on 1st January for £10k (and paid 3 weeks later) Invoice 2: issued on 1st March for £10k (and paid 4 weeks later) Invoice 3: issued on completion of the services on 30th June at a value of £20k. The service was delivered over the six month period in line with the companies needs, not to a set timetable. When are the tax points? On invoice date or date of receipt of funds? Are they the same for all amounts, or different if up front or on delivery? Or does only the date of receipt for invoice three count as this is when services were completed? Thanks