Article 80 - Transitional Provisions
Part 11: Final Provisions
Article 80 - Transitional Provisions [25]
If the supplier receives the Consideration or any part thereof or issues an invoice for Goods or Services prior to the date of entry into force of this Decree-Law, the date of supply shall be the same as the date of entry into force of the provisions of this Decree-Law in the following cases if the same is made following the date of entry into force of this Decree-Law:
Transferring Goods under the supervision of the supplier.
Placing Goods at the disposal of the Recipient.
Completing the assembly or installation of the Goods.
Issuing the customs declaration.
Accepting the supply [G1] by the Recipient.
In case of entering into an agreement prior to the date of entry into force of this Decree-Law, which is related to a complete or partial supply made following the date of entry into force of this Decree-Law and does not contain provisions on the tax chargeable on such supply, it shall be treated as follows:
The Consideration shall be considered inclusive of the tax if levied under this Decree-Law.
The Tax shall be calculated on the supply regardless of whether or not it has been taken into account when determining the Consideration for the supply.
The Executive Regulations of this Decree-Law shall provide for the provisions on the application of this Decree-Law to the case where the agreement is made prior to the date of entry into force of this Decree-Law, but the supply is made wholly or partly after the date of entry into force of this Decree-Law.