From 1 st January 2023, where a payment on account is made, VAT on the supply of goods will be payable on receipt of the payment on account by the supplier and no longer on delivery of the goods.
Source Crowe
From 1 st January 2023, where a payment on account is made, VAT on the supply of goods will be payable on receipt of the payment on account by the supplier and no longer on delivery of the goods.
Source Crowe
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