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VAT Directive — Article 64

The article's text

Article 64 1. Where it gives rise to successive statements of account or successive payments, the supply of goods, other than that consisting in the hire of goods for a certain period or the sale of goods on deferred terms, as referred to in point (b) of Article 14(2), or the supply of services shall be regarded as being completed on expiry of the periods to which such statements of account or payments relate. shall be regarded as being completed on expiry of the periods to which such statements of account or payments relate. 2. Continuous supplies of goods over a period of more than one calendar month which are dispatched or transported to a Member State other than that in which the dispatch or transport of those goods begins and which are supplied VAT-exempt or which are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, in accordance with the conditions laid down in Article 138, shall be regarded as being completed on expiry of each calendar month until such time as the supply comes to an end. Supplies of services for which VAT is payable by the customer pursuant to Article 196, which are supplied continuously over a period of mo
full text
re than one year and which do not give rise to statements of account or payments during that period, shall be regarded as being completed on expiry of each calendar year until such time as the supply of services comes to an end. Member States may provide that, in certain cases other than those referred to in the first and second subparagraphs, the continuous supply of goods or services over a period of time is to be regarded as being completed at least at intervals of one year.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
business association
2
NGO
1
other
1
company
WhoCountryWhat they wrote
Federation of German IndustriesDEsystem under Section 1 of Chapter 6 of Title XI. In addition, in the context of the proposal, Article 64 para. 1 of Directive 2006/112/EC becomes more important: services giving rise to successive statements of account or successive payments shall be regarded ↗
IDSt e.V.DElivery from Poland to Malta, for example. The same applies to the distinction between continuous deliveries within the meaning of Article 64 (2) VAT Directive and individual deliveries. Request A binding definition of the "occurrence of the chargeable event" s ↗
PostEuropBEor all orders for a specific period, qualify as services within the meaning of article 64 par. 1 Dir 2006/112/EU, i.e. services giving rise to successive statements of account or successive payments. 3.5. New data elements to be included in invoices – Article ↗
IDSt e.V.DElivery from Poland to Malta, for example. The same applies to the distinction between continuous deliveries within the meaning of Article 64 (2) VAT Directive and individual deliveries. Request A binding definition of the "occurrence of the chargeable event" s ↗
InHouse Tax ForumBEces for both the supplier and customer. The alternative is to consider supplies as ‘’continuous supplies of goods and services’’ (Art. 64). However, there is no definition of continuous supplies in the EU VAT Directive or ECJ Cases. Summary invoices should not ↗
Siemens AGDEthe timing of the delivery in the Union. The same applies to the distinction between continuous deliveries within the meaning of Article 64 (2) VAT Directive and individual deliveries. Petition: A binding definition of the "occurrence of the chargeable event" ↗

Source: public consultation submissions and position papers. n = 6 mentions; counted as a literal reference to the article number.

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