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Intra-Community acquisition of goods – The chargeable event

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The chargeable event shall occur when the intra-Community acquisition of goods is made. The intra-Community acquisition of goods shall be regarded as being made when the supply of similar goods is regarded as being effected within the territory of the relevant Member State. In the case of the intra-Community acquisition of goods, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs. It should be noted that by way of derogation from the above VAT shall become chargeable on issue of the invoice provided for in Article 220 of the Directive 112, if that invoice is issued before the 15th day of the month following that in which the chargeable event occurs.