VAT is often treated as a compliance deadline rather than a cash event. For growing or seasonal businesses, the gap between billing, collection and VAT payment can quietly consume working capital.
Practical checks
- Map VAT payment dates against payroll, rent and loan repayments
- Review partial exemption or flat rate positions if your mix of supplies has changed
- Confirm input VAT claims are timely and evidence is complete
- Stress-test cash if sales accelerate but debtor days stay long
A short cash and VAT calendar review often surfaces more value than a late scramble before the deadline.