Annual Invoice using monthly standing orders

[Abe2019]

I have a supplier who is invoicing me through an annual invoice but is charging me through a monthly standing order where I pay 1/12 of the annual total (inc VAT) each month.

Jan-Dec: £200 (inc.) payments
Annual Inv. £2400 (inc.) invoice

When should I file the VAT for this - should I do it quarterly for those standing orders that come out during the period, or should it be once after I pay off all 12 for the year?

 

[MyAccountantOnline]

Do you use cash accounting for VAT?

 

[NicoJ]

If you are invoiced in advance then you should claim the VAT on the invoice date (accruals) or when each installment is paid (cash).

If you are invoiced in arrears then you should claim the VAT when each installment is paid.