Value-Added Tax Consolidation Act 2010
Tax due on intra-Community acquisitions.
[VATA s. 19(1A)]
75.— Tax chargeable under section 3(d) or (e) shall be due—
( a) on the 15th day of the month following that during which the intra-Community acquisition occurs,
( b) in case an invoice is issued before the date specified in paragraph (a) by the supplier in another Member State to the person acquiring the goods, when that invoice is issued.