just an inquiry about the UK's cash accounting scheme for my studies of comparative tax law

in the UK i buy some goods by a supllier who is admitted at the cash accounting scheme; my supplier send me his invoice immediately

i am allowed to pay in 120 days; then my supplier has to account vat just on receiving my payment the 120th day after the supply

may i claim the input tax immediately or have i to await the day of my payment?

thank you very much
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IF you are not part of the UK Cash Accounting scheme, or any other scheme, but you are UK VAT Registered, then you reclaim the VAT in accordance with the usual tax point rules.

So if the invoice was issued with the goods, then you reclaim the VAT back from HMRC on the next VAT return after you receive the invoice+goods.

Hope it's clear?
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It makes no difference if the supplier is on Cash accounting fore VAT or not.

It depends what scheme you are on.

If you are on cash accounting then you claim t back at the end of the VAT period in which it was paid. If not then you claim it back at the end of he VAT period for which the invoice was dated.
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so much

you have been very kind
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