The tax shall be calculated on the date of supply of goods or services, which shall be the earlier date of any of the following:

1. The date of transferring the goods if they are transferred under the supervision of the supplier.

2. The date on which the goods are made available to the recipient if they are not transferred under the supervision of the supplier.

3. The date on which the assembly or installation of goods is completed if there is an obligation to install and assemble the supplied goods.

4. The date on which the goods are imported in accordance with the Customs Legislation.

5. The date on which the recipient accepts the supply, or no later than twelve (12) months following the date on which the goods are transferred or made available to the recipient, if the supply is^[G1] made on a returnable basis.

6. The completion date of providing the services.

7. The date of receiving the payment or the date of issuing the tax invoice.