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Official guidance

VAT Time of supply

VATTOS2400 · Legislation: EU law (Principal VAT Directive)

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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

Legislation: EU law (Principal VAT Directive): contents
Legislation: EU law (Principal VAT Directive): Article 93 rate of VAT

VATTOS2470 | Legislation: EU law (Principal VAT Directive): Article 93 rate of VAT

From HM Revenue & Customs · VAT Time of supply

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