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V2386-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

VAT accrual occurs at the time of payment when advance payments are received for the supply of goods

An online retailer of hairdressing supplies has requested clarification on when VAT should accrue on its orders. The DGT clarifies that if advance payments are received, the tax accrues at the moment those amounts are collected.

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2024-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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