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A federation of transport companies has requested clarification on VAT treatment and invoicing in concession contracts with the Administration. The DGT indicates that, for continuous supply operations, tax accrues when each part of the price becomes due, and the taxable base may be provisionally determined.
Question posed: Treatment from the perspective of Value Added Tax, as well as for invoicing purposes, of this type of operation.
If the transport contract is of successive performance, the tax accrues at the moment each payment becomes due. As the exact amount of the consideration is unknown until the close of the fiscal year, the tax base must be provisionally determined. Once the definitive amount is known, the charged tax must be rectified by means of a corrective invoice and the difference must be included in the corresponding tax return.
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