The tax shall be payable at the time when the supplies of similar goods are deemed to have taken place, in accordance with the criteria set out in the previous section "Supplies of goods and services". Therefore, the tax becomes chargeable on the 15th day of the month following the month in which dispatch or transport of the goods to the purchaser begins.However, if prior to the aforementioned date an invoice has been issued for these transactions, the chargeable event shall take place on the date on which the invoice is issued.
From 1 March 2020, for intra-Community acquisitions of goods made under an agreement for the sale of goods on consignment, the rules for intra-Community supplies of related goods discussed in the previous point apply.
In the case of supplies of goods between a French principal and a Spanish commission agent, where the latter acts in his own name, the tax becomes chargeable on the 15th day of the month following the month in which dispatch or transport begins, or on the date of issue of the invoice if this is earlier.
No accrual occurs when prepayments are made prior to acquisitions.
If a Spanish businessman buys goods in December from a Belgian businessman for 10,000 euros and must deliver 10 percent of the consideration (1,000 euros) at the time of the contract, but the goods are transported in January and the invoice is issued in the same month, the tax is due in January for the full amount of the consideration (10,000 euros).