# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 65

Extent: E+W+S+N.I.

Where a payment is to be made on account before the goods or services are supplied, VAT shall become chargeable on receipt of the payment and on the amount received.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/65 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.