Accommodation tax point

Application by supplier

Commentary – Indirect Tax Reporter ¶11-767

Transmission date

Commentary – Indirect Tax Reporter ¶11-767

Line item detail (LID) invoices

Generally

Commentary – Indirect Tax Reporter ¶11-767

Transmission date, rather than date of issue

Commentary – Indirect Tax Reporter ¶11-767

Summary VAT invoice

Commentary – Indirect Tax Reporter ¶11-767

Tax point

Commentary – Indirect Tax Reporter ¶11-767