Ability to account for proforma purchase invoices - in the UK there is a tax law that allows for sales invoices to be raised on a proforma basis and VAT is only payable/reclaimable from HMRC upon receipt of payment - but the supplier has to issue the VAT invoice to the payee to allow them to reclaim the VAT from HMRC. It is a cumbersome administrative burden but suppliers use it to aid cash flow. There is currently no functionality to deal but is a required process.