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A consultant asks whether they can issue an invoice for the total amount of an IT support contract when only the first partial payment has been collected. The DGT responds that, as it is a service provided over a continuous period, the invoice must be issued at the time each installment becomes due or when an advance payment is made.
Question raised 1. To determine whether it is correct to issue an invoice for the total amount of the contract, even if the client has only made the first partial payment.
The IT support service is considered an operation of continuous or successive performance. The tax accrual occurs at the time the portion of the price for each charge becomes due, or at the time of total or partial collection if advance payments exist. The invoice must be issued at the time of said due date or advance payment.
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