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May 15, 2026

Article 21 addresses the tax calculation for supplies that span key transition periods. It stipulates that if an invoice is issued or payment is made for goods or services before the VAT law's effective date or the supplier's registration date, but the supply itself occurs after, then VAT is due on the actual date of supply. Paragraph 2 extends this rule to internal supplies between a taxable supplier in the Kingdom and a customer in another Member State. For continuous supplies, paragraph 3 clarifies that tax is not due on the portion of the supply rendered before the effective or registration date.

Chapter 7 - Tax Calculation

Article 21

If an invoice is issued or payment made for Goods or Services prior to the effective date of this Law or prior to the registration date, and the Supply takes place after this date, then Tax shall be due on the date of Supply.
The provision of paragraph 1 of this Article applies to Internal Supplies between a taxable Supplier residing in the Kingdom and a Customer in another Member State or vice versa.
In relation to continuous Supplies that are partially made prior to the effective date of this Law or the registration date, and partially made after this date, Tax shall not be due on the portion made prior to the effective date or the registration.