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A company has requested clarification on when VAT should be accrued for gene therapy medicines where payment is made in instalments based on specific milestones. The Directorate-General for Taxes (DGT) has determined that this constitutes a supply of goods rather than a continuous service operation; therefore, the tax becomes fully due at the time the product is delivered.
This ruling clarifies that the supply of medicinal products, even when payment terms are structured around milestones, is treated as a single supply of goods for VAT purposes, requiring the full tax amount to be accounted for at the point of delivery.
The tax team reviews your specific situation.
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