Invoice Before Delivery: When to Account for VAT on Intra-EU Acquisitions

For intra-EU acquisitions of goods (WNT), the VAT tax point is determined by the transfer of the right to dispose of the goods as owner and the commencement of the physical movement of goods between EU member states. An invoice issued before delivery does not automatically trigger the tax liability. Businesses should verify whether both conditions are met on a case-by-case basis.