Supply of Goods – Article 5 – VAT Decree Law

Article 5 – Supply of Goods

The following shall be considered a supply of Goods:
1. Transfer of ownership of the Goods or the right to use them to another Person according to what is specified in the Executive Regulation of this Decree-Law.
2. Entry into a contract between two or more parties entailing the transfer of Goods at a later time, pursuant to the conditions specified in the Executive Regulation of this Decree-Law.