- VAT tax liability can arise from the moment of performing an action, issuing an invoice, or receiving payment
- The article explains events that generate tax liability for different types of services
- Tax liability can arise from receiving full or partial payment (cash method), issuing an invoice, or performing a delivery/service
- Tax liability can also arise from receiving a deposit before delivering goods or performing a service
- The cash method applies to specific situations such as consignment sales or transferring ownership of goods by order of a public authority
- Different events can trigger tax liability in VAT, such as providing a service, delivering goods, receiving payment, or issuing an invoice.
Source: zrozumvat.pl
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.
