Article 26 – Date of Supply in Special Cases
- 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:
- The date of issuance of any Tax Invoice.
- The date payment is due as specified on the Tax Invoice.
- The date of receipt of payment.
- The date of expiration of one year from the date the Goods or Services were provided.
- 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.
- 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.
- The date of a supply of a Voucher shall be the date of issuance or supply thereafter.