Time of supply ― continuous supplies of services

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Value Added Tax

Guidance

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This guidance note provides information regarding the tax point rules for continuous supplies of services and how to identify a continuous supply of services. For an overview of the time of supply rules generally, see the Time of supply ― overview guidance note.

The tax point rules for continuous supplies of services

A continuous supply of services may be made on terms where the consideration is determined either:

•
from time to time
•
at the beginning of a period of up to a year with a VAT invoice issued at the beginning of the period

The tax point rules that apply in each of the above circumstances are set out below.

Where the consideration for continuous supplies of services is determined from time to time

Where a continuous supply of services is made on terms where the consideration is determined from time to time, the services should be treated as separately and successively supplied on the earlier of each date that the supplier:

•
receives a payment relating to the supplies

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