Date of Supply in Special Cases – Article 26 – VAT Decree Law

Article 26 – Date of Supply in Special Cases

1. The date of supply of Goods or Services for any contract that includes periodic payments or consecutive invoices shall be the earliest of any of the following dates:
1. The date of issuance of any Tax Invoice.
2. The date payment is due as specified on the Tax Invoice.
3. The date of receipt of payment.
4. The date of expiration of one year from the date the Goods or Services were provided.
2. The date of supply, in cases where payment is made through vending machines, shall be the date on which funds are collected from the machine.
3. The date of Deemed Supply of Goods or Services shall be the date of their supply, disposal, change of usage, or the date of deregistration, as the case may be.
4. The date of a supply of a Voucher shall be the date of issuance or supply thereafter.