AIDC clarifies the taxable event for VAT services: the moment of material execution

• AIDC clarifies the moment of taxation for VAT
• The moment of the taxable event coincides with the “material” execution of the service
• The conditions for the application of the tax must be present at this moment
• The tax becomes due when the tax authority has the right to demand payment
• This is the crucial phase for issuing the invoice

Source: ipsoa.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---