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A (natural) person supplies a service in the first three months of a year. He issues three invoices dated 3 February, 3 March and 3 April and receives payment on 10 February, 10 March and 10 April respectively.

He registers for VAT on the 1 February on a cash receipt basis.

Should he charge VAT on all three invoices given that he was registered for VAT when he issued them, or just for the latter two invoices given that the work done for the first invoice was done pre-registration?

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