Due Tax at Date of Supply – Article 19 – VAT Executive Regulations

Article 19 – Due Tax at Date of Supply

For the purposes of Articles 25, 26, and 80 of the Decree-Law, where Tax is due because a payment is made or a Tax Invoice is issued in respect of a supply of Goods or Services, the Tax shall be due to the extent of the payment made or stated in the Tax Invoice, and the remainder of Due Tax on that supply shall be payable according to the provisions of the Decree-Law.