The date of supply of Goods and Services for any contract that contains periodic payments or consecutive invoices shall be the earliest date of the following [*] ^[G1] :

1. The date of issuing any tax invoice;

2. The maturity date of the amount stated in the tax invoice;

3. The date of receiving the paid amount; or

4. [The date on which a year has lapsed following the date of supplying the goods or services.] ^[G2]

The date of supply, in cases where payment is made through vending machines, shall be the date on which the amount is collected from such machines.

The date of Deemed Supply of Goods or Services shall be the date of their supply, disposal thereof, change of their use purposes or Tax deregistration, as the case may be.

The date of supply of Vouchers shall be the date of their issuance or supply thereafter.