Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Time of supply

From
HM Revenue & Customs
Updated
, see all updates

Legislation: EC law (Principal VAT Directive): Article 63 chargeable event

Law

Article 63

The chargeable event shall occur and VAT shall become chargeable when the goods or the services are supplied.

Commentary

The chargeable event occurs when the goods or services are supplied. This is also the starting point in terms of when the tax becomes chargeable. Although UK VAT law does not exactly mirror the EC concepts of chargeable event and chargeability our basic tax point is the equivalent of the chargeable event.