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V3049-19 29 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Delivery of goods is completed when the acquirer withdraws them from the warehouse and assumes the risks

A Spanish company requested clarification on when to invoice and declare the sale of goods to a client in France. The DGT clarifies that the delivery of goods occurs upon withdrawal from the warehouse and details the corresponding invoicing obligations and reporting requirements.

The question raised

Taxation of the aforementioned transactions in Value Added Tax and, in particular, the moment at which the applicant must issue an invoice for the sale of the goods and the period in which, where applicable, said transactions must be declared in forms 303 and 349.

The DGT's ruling

The supply of goods is perfected when the acquirer withdraws the goods from the warehouse, at which moment the risk of loss or damage is transferred. The transfer of goods destined for another Member State is considered a transaction assimilated to the supply of goods and shall be exempt if the acquirer is a taxable person identified in another Member State. An invoice for the assimilated transaction must be issued before the 16th day of the month following the commencement of transport, and a separate invoice for the supply of goods itself.

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