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The applicant asks which tax rate applies to electricity supplies where consumption occurred before the new regulation, but the invoice is issued later. The DGT rules that the tax accrual occurs when the price becomes contractually payable; therefore, the new rate applies if the payment obligation arises after the regulation enters into force.
This ruling clarifies the timing of tax accrual for electricity supplies, specifically determining that the tax rate is governed by when the price becomes payable rather than when the actual consumption took place.
The tax team reviews your specific situation.
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