We've taken out a membership subscription that we'll be paying by direct debit on a monthly basis. The supplier has sent us a VAT invoice for the full amount with the invoice/tax date as 1/3/13. They have also sent us a "Tax Certificate" with a schedule of monthly payments each with an individual tax date. It says "this schedule has been issued for VAT purposes only and is not a demand for payment. Please retain this document, you may need to produce it for HMRC to support your VAT returns". My question is can I use the tax date on the invoice to reclaim the whole of the VAT in that period or do I have to reclaim relevant portions of it each month as per the VAT schedule? We are registered for standard VAT.
