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V1305-18 18 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

VAT accrual on goods supplied to a commission agent depends on the contractual relationship with the supplier

A company acting as an intermediary in the sale of food products has requested clarification on when VAT accrues on deliveries made by its suppliers. The Directorate General for Taxes (DGT) indicates that the timing of accrual depends on the contractual relationship, noting that special rules may apply in the case of commission or consignment contracts.

The question raised

Date of accrual of the deliveries of goods made by the suppliers to the applicant.

The DGT's ruling

If the relationship between the supplier and the applicant is through a sales commission contract (with the commission agent acting in their own name) or estimate contracts, the accrual does not occur when the goods are made available to the applicant. In these cases, the accrual occurs when the goods are made available to the final purchaser. Pursuant to Article 75.One.8, in exempt deliveries, the accrual shall be the 15th day of the month following the commencement of transport or the invoice date if it is earlier.

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