VATREC14030 - Other Invoicing arrangements: Authenticated receipts: Tax points for authenticated receipts
»Ê¹ÚÌåÓýapp use of the authenticated receipt procedures is conditional upon a VAT invoice not being issued. As a result, the creation of a tax point in these circumstances is restricted to the receipt of payment. »Ê¹ÚÌåÓýapp authenticated receipt replaces a VAT invoice only in so far as it provides acceptable evidence for input tax deduction by the customer.