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Official guidance
VAT Time of supply

VATTOS2400 · Legislation: EU law (Principal VAT Directive)

  • VATTOS2410 · Article 62 chargeable event and chargeability (general provisions)
  • VATTOS2420 · Article 63 chargeable event
  • VATTOS2430 · Article 64 chargeable event for continuous supplies
  • VATTOS2440 · Article 65 payments on account
  • VATTOS2450 · Article 66 other times at which tax may be chargeable
  • VATTOS2460 · Article 67 intra-EU supplies
  • VATTOS2470 · Article 93 rate of VAT
  • VATTOS2480 · Article 95 changes in rate
  1. Legislation: EU law (Principal VAT Directive): contents
  2. Legislation: EU law (Principal VAT Directive): Article 62 chargeable event and chargeability (general provisions)

VATTOS2410 | Legislation: EU law (Principal VAT Directive): Article 62 chargeable event and chargeability (general provisions)

From HM Revenue & Customs · VAT Time of supply

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