VAT Process and Prepayments

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Dear friends,

I think any help here would be very much appreciated :)

Currently I am working for UK region – Corporate Real Estate and I am overlooking the whole P&L Accounts that relate to Real Estate Business.


We have recently implemented a new system of prepayment uploads - payment batches. The problem is, that we pay rent payments upfront meaning that we account for VAT based on payments rather than valid VAT Invoices as mostly Invoices are coming late which is not correct.

The payment batch contains the list of single payments for each Vendor. The current process is as follows:
DR Prepaid Account
DR Other Receivable ( once Invoice received, then I journal VAT for the received Invoice the VAT Account )
CR: Cash / AP

Apparently Accounts Payable claims that they still need GL VAT Account to post a payment

Please advise, what would be the correct VAT treatment so we can continue making rent payments upfront regardless of whether Invoices are received on time?

Many thanks for your inputs

Marek
 

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