Paying VAT on Withheld funds?

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1

Are we still liable to pay VAT for sales, even for witheld funds?

For example, if I make a sale for €100, and they withhold all €100, am I still responsible for filing and paying VAT on this sale, even though I have no money in my bank?

2

Yes you are - the buyer has paid it so Vat is payable when due.

3

VAT is usually only done quarterly, and the filing is only actually due the month after the end of the current quarter.

So from the latest sale, you’ve got at least one month before the VAT needs to be paid.

So why would they be witholding that long?