Article 23 - Date of Tax Due on Supplies of Goods and Services

Tax becomes due on the date of the supply of Goods or Services, the date of issuance of the tax invoice or upon partial or full receipt of the Consideration, whichever comes first, and to the extent of the received amount.

The date of supply provided for in subsection 1 of this Article shall be as follows:

1. the date on which the Goods were placed at the Customer's disposal in connection with supplies of Goods without transportation or dispatch;

2. the date on which transportation or dispatch of Goods began in connection with supplies of Goods with transportation or dispatch;

3. the date on which the assembly or installation of Goods was completed in connection with supplies of Goods with assembly or installation;

4. the date on which the performance of the service was completed;

5. the date of occurrence of any of the events referred to in Article 8 of this Agreement.

As an exception to the provisions of subsections 1 and 2 of this Article, in connection with supplies of a repetitive nature leading to the repetitive issuance of invoices or payment of Consideration, the Tax is due on the payment date specified in the invoice or the date of actual payment, whichever comes first, and at least once in every period of 12 consecutive months.

Each Member State may determine the date on which Tax becomes due with regard to supplies not referred to in the foregoing subsections of this Article.