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V1535-22 27 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega intracomunitaria

No devengo anticipado de IVA en operaciones intracomunitarias

A company asks whether advance payments trigger VAT liability in intracommunity deliveries or purchases and how to declare them. The DGT confirms that no VAT liability arises in advance and that such transactions must be reported in form 349 when the actual liability arises.

The question raised

Accrual of Value Added Tax in said intra-Community supplies and the declaration period thereof in Form 349. Declaration period thereof for Intrastat purposes.

The DGT's ruling

In the supplies of goods included in Article 25 of the VAT Law, no early accrual occurs due to the receipt of advance payments. Similarly, in intra-Community acquisitions of goods, accrual based on advance payments does not apply. Transactions must be declared in Form 349 during the period in which they accrue. Regarding Intrastat, the DGT lacks competence as it is a system for the collection of statistical data.

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