It can be difficult to determine when the tax on an intra-Community acquisition becomes chargeable (tax point).

The general rule is that VAT on an intra-Community acquisition of goods should be recognised as chargeable on the 15th day of the month following the month in which the goods were supplied. If the supplier issued an invoice for the supply before that day, then the tax point is when the invoice was so issued. But what if the invoice was issued even before the supply?

For the full text of the article by our tax advisor Adam Wnuk, see Rzeczpospolita on-line, the Dobra Firma weekly or here.