BFH, ruling of 1 February 2022, V R 37/21 (V R 16/19)
This ruling concerns questions on the point in time in VAT law at which VAT arises.
According to the case law of the CJEU and BFH, an agreed instalment payment alone is not sufficient for later generation of VAT at the time the respective instalment is due. Rather, partial supplies must be added, i.e. a service with a “continuous or recurring character”.
Source KPMG
See also
