Chapter Va: Chargeable event and chargeability of VAT (Title VI of Directive 2006/112/EC) [1]

Article 41a [2]

For the application of Article 66a of Directive 2006/112/EC, the time when the payment has been accepted means the time when the payment confirmation, the payment authorisation message or a commitment for payment from the customer is received by or on behalf of the supplier selling goods through the electronic interface, regardless of when the actual payment of money is made, whichever is the earliest.