Article (13) — Tax Due Date onthe Supply of Goods and Services in Specific Cases

The date of Supply of Goods or Services in relation to any contract containing periodic payments or consecutive invoices is the earliest of the following dates, provided that it does not exceed twelve months from the date of the commencement of the Supply of Goods or Services: The date of issue of a Tax Invoice or any other similar document. The due date of payment of the amount specified in the Tax Invoice. The date of receipt of payment. The date of Supply in circumstances where payment is made through vending machines is the date the amounts paid are collected from those machines. The date of a deemed Supply of Goods or Services is the date of their Supply, assignment, disposal, change in the use or the date of deregistration, on a case-by-case basis and in accordance with what the Regulations shall specify. The date customs fees are due, or the date on which they were supposed to be due, in accordance with the provisions of the Unified Customs Law. The date of Supply of a Voucher shall be the date of its issue or the date of subsequent Supply.