FAQs > IVA > Come faccio a fornire fatture ai miei clienti mentre la mia partita IVA e` in fase di registrazione?
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You cannot charge VAT or show VAT as a separate item on invoices you issue before you are registered and have received a VAT number. You can do this from the date you should be registered and before you receive your Certificate of Registration. You will need to explain to your customers that you will be sending them VAT invoices later. Once you have your registration number you should send the invoices, showing VAT, within 30 days.
Further HMRC Link
Last updated on novembre 22, 2010 by Erika Opali