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  3. Value added tax
  4. 67000 Value added tax
  5. 67450 Time of supply

67450 Time of supply

Contents:

  • 67450 Time of supply – key points
  • 67460 The basic tax point for goods
  • 67465 The basic tax point for services
  • 67470 Actual tax point
  • 67475 The 14-day rule
  • 67480 Actual tax point on receipt of payment
  • 67490 Special time of supply rules
  • 67495 Scope of time of supply rules

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