ECJ C‑324/20 – Commentary: Even in the case of payment in installments, according to AG ECJ, the moment of service is important for VAT levy

Advocate General Szpunar concludes in C‑324/20 that art. 64 paragraph 1 of the VAT Directive does not apply when a one-off service is provided and payment for this service is made in installments. This provision only applies if it relates to transactions that require a payment in installments or a phased payment because they are not one-off in nature.

Source: taxlive.nl