Section III: Chargeable event and chargeability

1 The chargeable event for the tax occurs: a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out; a bis) For supplies other than those referred to in c of 3° of II of article 256 and for the supply of services which give rise to successive statements of account or collections, at the time of expiry of the periods…