Accommodation tax point

Application by supplier

Commentary – VAT Reporter ¶11-767

Transmission date

Commentary – VAT Reporter ¶11-767

Generally

Commentary – VAT Reporter ¶40-300(5)
Legislation/Regulatory – Notice 701/48

Line item detail (LID) invoices

Generally

Commentary – VAT Reporter ¶11-767

Transmission date, rather than date of issue

Commentary – VAT Reporter ¶11-767

Summary VAT invoice

Commentary – VAT Reporter ¶11-767

Tax point

Commentary – VAT Reporter ¶11-767