Case: tax point for construction work

The CJEU decision in Budimex C-224/18 could prove relevant to UK situations relating to services in general and construction in particular when considering the timing of a tax point.

This case relates to the ‘performance’ based tax point to which the tax point reverts unless, prior to a pre-determined deadline, an earlier one is set by either payment or invoice. The case involved a Polish company that provided long running services in the field of construction.