Tax liability in VAT arises from specific events like issuing invoices or receiving payment.

• 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.

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