Intra-EU acquisitions
Tax will be accrued at the time when deliveries of similar goods are considered to have been made, in accordance with the criteria set out in the previous section " Deliveries of goods and provision of services ". Therefore, the tax will become due on the 15th of the month following the month in which the shipment or transport of the goods to the purchaser begins. However, if an invoice has been issued for such operations prior to the aforementioned date, the accrual will take place on the date of issue of the invoice.
Since 1 March 2020, for intra-Community acquisitions of goods made within the framework of a consignment sale agreement, the rules relating to the corresponding intra-Community supplies of goods analysed in the previous point apply.
Example:
In the case of deliveries of goods between a French client and a Spanish commission agent, when the latter acts on his own behalf, the tax becomes due on the 15th of the month following the month in which the shipment or transport begins or on the date of issue of the invoice if this is earlier.
does not occur when advance payments are made prior to acquisitions.
Example:
If a Spanish businessman buys goods from another Belgian businessman in December for 10,000 euros, having to deliver 10 percent of the consideration (1,000 euros) at the time of the contract, but the goods are transported in January, with the invoice issued in that same month, the tax is due in January for the full amount of the consideration (10,000 euros).