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An electricity supplier has enquired whether the reduced 10% VAT rate applies to supplies made or those invoiced after the regulation came into force. The Directorate-General for Taxes (DGT) has ruled that the applicable rate is the one in force at the time of accrual, which for supplies occurs when the relevant part of the price becomes due.
Question posed: Whether the 10 percent Value Added Tax rate is applicable to supplies made from its entry into force or to those invoiced from that moment onwards.
The tax rate applicable to electricity supplies is the one in force at the time of tax accrual. In continuous supply operations or supplies, accrual occurs at the moment when the part of the price comprising each charge becomes due. Therefore, the 10% rate shall apply if, at said moment of the price part becoming due, the requirements of Royal Decree-Law 12/2021 are met.
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