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A company acting as an intermediary in the sale of food products has requested clarification on when VAT accrues on deliveries made by its suppliers. The Directorate General for Taxes (DGT) indicates that the timing of accrual depends on the contractual relationship, noting that special rules may apply in the case of commission or consignment contracts.
This ruling clarifies the VAT timing for intermediaries, highlighting that the specific nature of the contract (commission vs. consignment) dictates the tax point.
The tax team reviews your specific situation.
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