It'll vary by country but in the UK sales tax (VAT) is generally paid based on the invoice date: https://www.gov.uk/vat-record-keeping/time-of-supply-or-tax-po

It'll vary by country but in the UK sales tax (VAT) is generally paid based on the invoice date: https://www.gov.uk/vat-record-keeping/time-of-supply-or-tax-point https://www.gov.uk/vat-record-keeping/time-of-supply-or-tax-... You can do cash-based accounting and pay only when you receive the payment but this is only available to small companies (<1.35m revenue) and with some other restrictions: https://www.gov.uk/vat-cash-accounting-scheme/eligibility https://www.gov.uk/vat-cash-accounting-scheme/eligibility