When you register for VAT, you are asked what start date you require. It can then take up to 6 weeks for HMRC to issue your registration number. But whilst you are waiting for your registration number, you must account for VAT from the start date you requested.

The best way to handle this invoicing period is to inform your customers that you are registering for VAT, and that your invoice is a pro-forma which includes the VAT equivalent in the total payable, and that you will re-issue the invoice as a full VAT invoice once you have your registration number.

See the following example for £500.00 goods/services to be invoiced;

Proforma Invoice

VAT invoice

(reissued once registration number is confirmed)

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