Intra-EU acquisitions
The tax will be accrued at the time when the 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 services services ». Therefore, the accrual of the Tax will occur on the 15th day of the month following that in which the dispatch or transportation of the goods to the purchaser begins. However, if an invoice for said operations had been issued prior to the aforementioned date, the accrual will take place on the date of issue thereof.
Since March 1, 2020, for intra-community acquisitions of goods carried out within the framework of an agreement for the sale of goods on consignment, the rules relating to intra-community deliveries of correlative goods analyzed in the previous point apply.
Example:
In the deliveries of goods between a French client and a Spanish commission agent, when the latter acts in his or her own name, the tax accrual occurs on the 15th day of the month following the month in which the shipment or transportation begins or on the date of shipment. of the invoice if it were previous.
Accrual does not occur when advance payments prior to acquisitions are made.
Example:
If a Spanish businessman buys goods in December from another Belgian businessman for 10,000 euros, he must 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 being issued in that same month. , the tax accrues in January for the total amount of the consideration (10,000 euros).