More time posting than coding
I believe you can only join the flat rate scheme on the first day of a VAT accounting period. So this would either be your first day of VAT registration, or the first day of your next VAT accounting period.
The treatment of your invoices depends on their taxpoint date, and for most contractors the taxpoint date (or date of supply) is the date you;
(a) issue a VAT invoice; or
(b) receive a payment, whichever happens first.
It stands to reason then that you could stay on the standard rate scheme for the first VAT period, and buy all the company equipment you need (and raise no invoices/receive no payments), and then in the next VAT period register for the flat rate scheme, and raise all your invoices at that point. Even so, from a VAT position you may just be better to register for the flat rate scheme from the get-go. This decision would be based on how much you expect to invoice in your first VAT period, and how much VAT you anticipate spending on company purchases.
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