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A company provides a shrink-wrapping service that includes the supply of machinery and film, with payment due 60 days after invoicing. The DGT determines that it is a continuous supply operation and that accrual occurs when each payment becomes due.
Question posed: Whether the accrual of value added tax in the operations subject to this consultation will occur in accordance with the provisions of Article 75.One.7º of Law 37/1992 and, if so, whether it would affect the obligation to invoice and to report the consulted operations in the immediate supply of information.
The shrink-wrapping service, which includes the supply of film and machinery, constitutes a continuous supply operation pursuant to Article 75.One.7º of Law 37/1992. Accrual occurs at the moment when the portion of the price corresponding to each payment becomes due. In this case, due payment is reached 60 days after the issuance of the invoice. The mere issuance of a quantification document does not determine the accrual.
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