Moment of Creation of VAT Liability

For purposes of VAT the moment of supply of goods (provision of services) is the moment when the goods were delivered or transferred to the buyers or when the services were provided to the customers. Art. 31 of the Law on VAT. The Court of Cassation held that VAT liability is created at the moment when the results of the works are transferred to the customer, which accepts them in a due manner.

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