Tax base – Chargeable event and chargeability – Deliveries of tangible movable property

Pursuant to a of 1 of article 269 of the general tax code (CGI) , the chargeable event for value added tax (VAT) occurs, with regard to the delivery of goods, when the delivery is made.

Moreover, according to a of 2 of article 269 of the CGI, the tax is payable for these same operations when the chargeable event occurs.

It follows that, for the supply of goods, the chargeable event and the chargeability of VAT are constituted by the same event.

Source Bofip

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