IRS website for Frequently asked questions related to new, previously-owned and qualified commercial clean vehicle credits - https://www.irs.gov/pub/taxpros/fs-2022-42.pdf
Q5. If I order a new clean vehicle in one year and don’t receive it until a subsequent year, when do I claim the credit?
(added December 29, 2022)
A5. The new clean vehicle credit is claimed in the tax year that the vehicle is placed in service, meaning the tax year that includes the date the taxpayer takes delivery of the vehicle
