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Important points to remember

When is VAT due? Simple question, difficult answer!

The case before the Court is a good illustration of the problem of when VAT is due and the taxable amount on which it should be calculated.

In the context of completed services, the fact that a contract is concluded allowing for payment of the price in instalments does not affect the time at which the tax is due. It is not up to the parties to decide when VAT is payable: the VAT Directive and, where applicable, the country in question, lay down the rules on when VAT is payable!