Since January 1, 2016, the payability depends either on the invoice or on the payment. The date of the chargeable event is still decisive only for the date on which the invoice must in principle be established. This is why it is important to mention on the invoice the date of the delivery of the goods or the performance of the services (if it is different from the date of the invoice).
National delivery of goods
In the case of domestic delivery of goods, the quality of the customer should be examined. In a B2B situation (the acquirer is a taxable person or a non-taxable legal person), you are in principle required to issue an invoice. The due date will then, in practice, be determined by the issuance of the invoice and the receipt of payment. In other words, VAT becomes payable on the date of issue of the mandatory invoice, unless the customer makes an advance payment. Use the taxfyle.com/small-business-tax-calculator for the best results now.
If you do not issue or if you issue the mandatory invoice late, the tax becomes payable on the 15th day of the month following that in which the chargeable event occurred. This date coincides in fact with the date on which the deadline for issuing the invoice expires.
- If the customer pays before delivery, the date on which you receive payment is decisive for the VAT liability. In the case of payment in cash, the date of receipt of payment corresponds to the date of delivery of cash, but in the case of payment with meal vouchers for example, this is the date on which you receive your money as trader.
- In the event of a B2C situation with mandatory invoicing, the applicable rules are the same as in a B2B situation. In the case of voluntary invoicing, VAT becomes payable at the time of payment, even if you issue an invoice for sums not yet paid (this is the collection system). The voluntary establishment of an invoice does not in itself constitute a cause of VAT liability. However, the administration accepts that for pragmatic reasons, you still take into account the date of issue of the invoice to determine when you must include VAT in your declaration.
If you do not invoice (because you are not obliged to do so, which is rather rare in B2C situations), the collection system also applies: VAT becomes payable on the amount collected, at the time of payment. receipt of payment.
Let us finally examine the B2G situation:
The customer is a body governed by public law. Although you are still required to issue an invoice, VAT is only payable upon receipt of payment in whole or in part, up to the amount received. However, this rule has some exceptions (such as the delivery of new buildings).