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 65 U.K.

Where a payment is to be made on account before the goods or services are supplied, VAT shall become chargeable on receipt of the payment and on the amount received.