J
Not true. At the end of the bi-monthly period you would if you were on the sales invoice basis however many busineses are on the cash receipts basis so they pay the vat in the bi-monthly period that they actually get paid.I'm not sure, but once an invoice is issued, you have to pass on the vat to the revenue.
.in my experiance of proforma invoices they are issued to companies who do not have an account, therefore the goods are paid for in advance, limit bad debt
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