Informacja prawna na temat zasad odliczania VAT w państwach UE.
Legal information about the rules for deducting the VAT in the members states of the European Union.

Summary/Abstract: The author presents information on rules of deducting VAT in European Union countries (mainly in France, Germany and the United Kingdom) primarily to answer the question whether it is decisive the moment of making out invoice or the moment of payment. Chargeability of the tax in many EU countries has been linked to the moment of supply of goods or service or issue of the invoice, if it is earlier than the moment of receipt of payment.

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