Chapter 6

For the purposes of this Directive:

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

1. Where it gives rise to successive statements of account or successive payments, the supply of goods, other than that consisting in the hire of…

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…

By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable, in respect of certain transactions or…

1. Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which…

The chargeable event shall occur when the intra-Community acquisition of goods is made.

1. 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…

The chargeable event shall occur and VAT shall become chargeable when the goods are imported.

1. Where, on entry into the Community, goods are placed under one of the arrangements or situations referred to in Articles 156, 276 and 277, or…