Article 26 establishes the rules for determining the date of supply in specific scenarios. For contracts with periodic payments or consecutive invoices, the supply date is the earliest of the tax invoice issuance, the payment due date, or the actual payment receipt. As per Federal Decree-Law No. 18 of 2022, a backstop date is set at one year from the provision of goods or services. For vending machine sales, the supply date is when funds are collected. In cases of a deemed supply, the date is determined by the actual supply, disposal, usage change, or deregistration, as applicable.