By way of derogation from Articles 63, 64 and 65, in respect of supplies of goods for which VAT is payable by the person facilitating the supply pursuant to Article 14a, the chargeable event shall occur and VAT shall become chargeable at the time when the payment has been accepted.
Version status: Inserted | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2021 - onwards
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