Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE VI U.K. CHARGEABLE EVENT AND CHARGEABILITY OF VAT

CHAPTER 2 U.K. Supply of goods or services

Article 63 U.K.

The chargeable event shall occur and VAT shall become chargeable when the goods or the services are supplied.