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A real estate construction company inquires whether the collection of its invoices through the non-recourse confirming system determines the accrual of VAT. The DGT responds that the assignment of collection rights to the financial institution does not advance the moment of tax accrual.
Question posed: Accrual of construction works to be paid via non-recourse "conforming".
In construction works involving the supply of materials, accrual occurs when the goods are made available to the owner. In works without materials, accrual occurs when the operations are provided or executed. The advance collection through confirming does not constitute an early accrual, as the tax will only accrue upon the making available of the work or upon effective payment by the debtor.
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