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HMRC internal manual

VAT Time of supply

Legislation: EU law (Principal VAT Directive): Article 64 chargeable event for continuous supplies


Article 64

(1) Where it gives rise to successive statements of account or successive payments, the supply of goods, other than that consisting in the hire of goods for a certain period or the sale of goods on deferred terms, as referred to in point (b) of Article 14(2), or the supply of services shall be regarded as being completed on expiry of the periods to which such statements of account or payments relate.

(2) Supplies of services for which VAT is payable by the customer pursuant to rticle 196, which are supplied continuously over a period of more than one year and which do not give rise to statements of account or payments during that period shall be regarded as being completed on expiry of each calendar year until such time as the supply of services comes to an end.

Member States may provide that, in certain cases other than those referred to in the previous paragraph, the continuous supply of goods or services over a period of time is to be regarded as being completed at least at intervals of one year.


Article 64 defines the chargeable event for continuous, or ongoing, supplies of services. However, the way UK law is structured means that, apart from regulations 82 and 94B of the VAT Regulations 1995 (see VATTOS2320 and VATTOS2385) which implement article 64(2), it is unnecessary to provide the equivalent of a chargeable event for continuous or ongoing supplies.