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V0153-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

No VAT liability for advance payments in intracommunity deliveries or acquisitions

A company asks about VAT liability and invoicing for advance payments in intracommunity operations. The DGT clarifies that advances do not trigger VAT liability in such operations and that invoicing must follow the deadlines set by the Regulation.

In 6 key points

Lifecycle

2023-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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