Date of Supply

The date of supply determines the tax period in which you must account for the VAT.

General Rule

The date of supply is the earliest of:

1. The date of supply of goods/services.
2. The date the Tax Invoice is issued.
3. The date of full or partial payment.

Specific Rules for Goods

• Transported Goods: Date when transport begins/goods are removed.
• Non-transported Goods: Date when goods are made available to the customer.
• Assembly/Installation: Date when assembly/installation is completed.

Specific Rules for Services

The date when the service is performed or completed.

Continuous Supplies

For supplies invoiced/paid periodically (e.g., rent, subscriptions), the date of supply is the earliest of:

• The date of payment (as per invoice).
• The date of actual payment.
• At least once every 12 months.