News
Contracts between individuals and public administration: the supplier pays VAT only when he receives the payment
- 23/10/2018
With regard to the VAT, the d.P.R. 633/1972 (article 6, paragraph 5) establishes that, for the sale of goods and services to the State, the tax becomes exigible just upon payment of the relative fees.
The Civil Cassation, tax section, with order no. 24454 of 5.10.2018 stated that the term "payment of fees" should be understood as the effective collection of the paid amount by the lender-seller, and not with the issuance of the mandate of payment (or bank transfer) by the institution.
The Court, in fact, has considered that the reason behind the rule lies in favoring companies that contract with public entities, by placing the transferor as far as possible away from the delays of the administration. This, in order to avoid that the former must invoice the transaction and pay the relative tax from the time of delivery or shipment, while, instead, the collection of the fee could take place at considerable distance of time.
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