We are engaged in IT implementation services. Our contracts require completion to be evidenced by a record (certificate) of acceptance. We consider our work to be completed when the client signs the record. Can we consider the signing of the record to mark the tax point for VAT purposes?
The services mentioned in the question are subject to VAT in accordance with the default rules. Therefore, the tax becomes chargeable on completion of the services (assuming no early payment was made). The provider must identify a point in time when their services are considered completed. This may sometimes be uncertain, so a common practical solution is to use the signing of a record of acceptance to signify completion.
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