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.
Title 5 - Rules Pertaining to Supplies
Chapter 1 - Date of Supply
Article 26 Date of Supply in Special Cases
The date of supply of Goods or Services for any contract that includes periodic payments or consecutive invoices shall be the earliest of any of the following dates [*] :
The date of issuance of any Tax Invoice.
The date payment is due as specified on the Tax Invoice.
The date of receipt of payment.
[The date of expiration of one year from the date the Goods or Services were provided] .
The date of supply, in cases where payment is made through vending machines, shall be the date on which funds are collected from the machine.
The date of Deemed Supply of Goods or Services shall be the date of their supply, disposal, change of usage or the date of deregistration, as the case may be.
The date of a supply of a Voucher shall be the date of issuance or supply thereafter.
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